[求助] 在算办公大楼折现的时候

oliviasasa

<p>用购买价格-残值得到折现值.</p><p>那购买价格应该只包括净购买价,还是包括购买时候所涉及到的各种附带成本,像各种税收,律师费等?</p><p></p><p></p>

第三杯茶

<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%;"><span lang="EN-US" style="COLOR: black; LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt;"><font face="Times New Roman">&nbsp;</font></span><span style="COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">固定资产同时满足下列条件的，才能予以确认：</span><span style="COLOR: black; LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt;"><font face="Times New Roman">
                                <span lang="EN-US"><p></p></span></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%;"><span style="COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">　　（一）与该固定资产有关的经济利益很可能流入企业；</span><span style="COLOR: black; LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt;"><font face="Times New Roman">
                                <span lang="EN-US"><p></p></span></font></span></p><p><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;; mso-font-kerning: 1.0pt; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><font size="3">　　（二）该固定资产的成本能够可靠地计量。</font></span></p><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;; mso-font-kerning: 1.0pt; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%;"><span style="COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">与固定资产有关的后续支出，符合以上确认条件的，应当计入固定资产成本；不符合以上确认条件的，应当在发生时计入当期损益。</span><span style="COLOR: black; LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt;"><font face="Times New Roman">
                                        <span lang="EN-US"><p></p></span></font></span></p></span>

oliviasasa

<div class="msgheader">QUOTE:</div><div class="msgborder"><b>以下是引用<i>第三杯茶</i>在2006-8-9 8:45:57的发言：</b><br/><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%;"><span lang="EN-US" style="COLOR: black; LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt;"><font face="Times New Roman">&nbsp;</font></span><span style="COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">固定资产同时满足下列条件的，才能予以确认：</span><span style="COLOR: black; LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt;"><font face="Times New Roman"><br/>&nbsp;&nbsp;&nbsp;&nbsp;<span lang="EN-US"><p></p></span></font></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%;"><span style="COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">　　（一）与该固定资产有关的经济利益很可能流入企业；</span><span style="COLOR: black; LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt;"><font face="Times New Roman"><br/>&nbsp;&nbsp;&nbsp;&nbsp;<span lang="EN-US"><p></p></span></font></span></p><p></p><p></p><p><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><font size="3">　　（二）该固定资产的成本能够可靠地计量。</font></span></p><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%;"><span style="COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">与固定资产有关的后续支出，符合以上确认条件的，应当计入固定资产成本；不符合以上确认条件的，应当在发生时计入当期损益。</span><span style="COLOR: black; LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt;"><font face="Times New Roman"><br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<span lang="EN-US"><p></p></span></font></span></p><p></p><p></p></span></div><p></p>那就是说商业税，律师费不属于罗？