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1、名师整理精华知识点初级会计实务投资性房地产的知识点一.投资性房地产 是指为赚取租金或资本增值，或者两者兼有而持有的房地产。主要包括：已出租的土地使用权、持有并准备增值后转让的土地使用权；已出租的建筑物。投资性房地产应当能够单独计量和出售。特殊情况：1.自用房地产与作为存货的房地产不能作为投资性房地产2.投资性房地产核算方法：成本法模式核算投资性房地产与公允价值模式核算投资性房地产3.成本法模式核算的投资性房地产情形有：（一）.投资性房地产的初始计量：外购的投资性房地产：借：投资性房地产（买价与相关税费）贷：银行存款温馨提示：请加微信号：KuaiJiQ添加后在微信内回复汉字：“会计资料”即可免费
2、自动获取百度云盘内的会计各类考试资料及视频，题库.等等，很全面详细的资料。资料是存于白云云盘当中，电脑，手机都可以直接保存，或者在线看.都方便！如有其他问题,请加发布人QQ123229917例 1：大地公司 20XX年 1 月 5 日向四季花园购买一幢办公大楼作为投资性房地产，买价为 207万元，发生印花税0.7 万元，其他费用0.3 万元。以上款项全部通过银行转账支付，大地公司对投资性房地产采用成本法模式核算。借：投资性房地产2 080 000 贷：银行存款2 080 000 自行建造的投资性房地产名师整理精华知识点借：投资性房地产贷:在建工程例 2：三页公司 20XX年 7 月 1 日，因
3、公司销售房地产订单量增多，公司决定将目前的一幢 6 层商业大楼，进行重新建造，建造时发生建筑成本为120 万元，安装成本为100万元，其他的间接费用80 万元，20XX年 12 月 31 日安装完毕，以上款项全部通过银行支付。该公司采用成本法模式核算投资性房地产。借：在建工程3 000 000 贷：银行存款3 000 000 借：投资性房地产3 000 000 贷：在建工程3 000 000（二）.投资性房地产的后续计量：（账面价值调整账面价值）将固定资产转为投资性房地产借：投资性房地产累计折旧固定资产减值准备贷：固定资产投资性房地产累计折旧投资性房地产减值准备将存货转为投资性房地产借：投资性
4、房地产贷：开发成本将投资房地产转成固定资产文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1
5、H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS
6、9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N
7、6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编
8、码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G
9、1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3
10、E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1名师整理精华知识点借：固定资产投资性房地产累计折旧投资性房地产减值准备贷：投资性房地产累计折旧固定资产减值准备计提折旧：当月增
11、加的投资性房地产，当月不需要计提折旧，下月开始计提折旧；当月减少的投资性房地产当月照提，下月不提。借：其他业务成本贷：投资房地产累计折旧取得租金收入：借:银行存款贷：其他业务收入计提营业税金：借：营业税金及附加贷：应交税费应交营业税发生减值时：借：资产减值损失贷：投资性房地产减值准备处置时：借：银行存款贷：其他业务收入文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H
12、3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW
13、1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S
14、1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 Z
15、S9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3
16、N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档
17、编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1
18、G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1名师整理精华知识点借：其他业务成本投资房地产累计折旧投资性房地产减值准备贷：投资性房地产将成本法核算的投资性房地产转为公允价值模式核算的投资性房地产应作为会计政策变更处理。按照公允价值与账面价值的差额调整期初留存收益借：投资性房地产成本（公允价值）投资性房地产投资性房地产减值准备贷：投资性房地产（成本价）利润分配-未分配利润盈余公积（三）.公允价值模式核算的投资性房地产（按照公允价值入账）外购的投资性房地产：借：投资性房地产成本（公允价值）贷：
19、银行存款自行建造的投资性房地产借：投资性房地产成本贷:在建工程（四）.公允价值模式核算的投资性房地产后续计量1将固定资产转为投资性房地产（当公允价值账面价值记入到利得资本公积-其他资本公积）文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X
20、3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文
21、档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO
22、1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10
23、H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 H
24、W1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2
25、S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10
26、ZS9P8X3N6P1名师整理精华知识点借：投资性房地产成本（公允价值）累计折旧固定资产减值准备贷：固定资产（成本价）资本公积-其他资本公积2将固定资产转为投资性房地产（当公允价值账面价值记入到当期损益公允价值变动损益）借：投资性房地产成本（公允价值）累计折旧固定资产减值准备公允价值变动损益贷：固定资产（成本价）1将存货转为投资性房地产（当公允价值账面价值记入到利得资本公积-其他资本公积）借：投资性房地产成本（公允价值）存货跌价准备贷：开发成本（成本价）资本公积-其他资本公积2将存货转为投资性房地产（当公允价值账面价值记入到当期损益公允价值变动损益）借：投资性房地产成本（公允价值）存货跌价准备
27、文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:C
28、O1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E1
29、0H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9
30、HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N
31、2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10
32、 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8
33、X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1名师整理精华知识点公允价值变动损益贷：开发成本（成本价）将投资性房地产转化为固定资产（当公允价值或账面价值都记入到当期损益公允价值变动损益）借：固定资产（公允价值）公允
34、价值变动损益（有可能在借方也可能在贷方）贷：投资性房地产成本（成本价）公允价值变动采用公允价值模式核算投资性房地产不计提折旧采用公允价值模式核算投资性房地产发生租金时：借：银行存款贷：其他业务收入采用公允价值模式核算投资性房地产计提税金时：借：营业税金及附加贷：应交税费-应交营业税采用公允价值模式核算投资性房地产发生减值时不做账务减值准备的账务处理：处置时：借：银行存款贷：其他业务收入借：其他业务成本资本公积-其他资本公积公允价值变动损益文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X
35、3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文
36、档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO
37、1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10
38、H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 H
39、W1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2
40、S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10
41、ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1名师整理精华知识点贷：投资性房地产成本公允价值变动温馨提示：请加微信号：KuaiJiQ添加后在微信内回复汉字：“会计资料”即可免费自动获取百度云盘内的会计各类考试资料及视频，题库.等等，很全面详细的资料。资料是存于白云云盘当中，电脑，手机都可以直接保存，或者在线看.都方便！如有其他问题,请加发布人QQ123229917文档编
42、码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G
43、1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3
44、E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1
45、S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1
46、H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS
47、9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1文档编码:CO1G1E10H3E9 HW1S2N2S1H10 ZS9P8X3N6P1