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PPEs or Investment Property or Inventory - - CHUYÊN CẦN - Xem lại bài làm
PPEs or Investment Property or Inventory - - CHUYÊN CẦN - Xem lại bài làm
Bảng Điều khiển Các khoá học của tôi 2024.HKD.KTQT1 (C3-N2.105) Chủ đề 4 PPEs or Investment Property or
Inventory --> CHUYÊN CẦN
You enter into a 30-year finance lease for a part of a building that you plan to let to your tenants.
How will a part of a building be recorded ?
a. Investment property you plan to let to your tenants --> held for rentals
b. Inventory
c. PPEs
You own a small apartment to rent out, but your tenant goes bankrupt. You are looking for another
tenant and during your search, you use the apartment as your office.
How will this apartment be recorded ?
a. Investment property
b. Inventory
c. PPEs Because it is used for administrative purpose. (You use the apartment as your office)
You run a hotel. Its main activity is to rent apartments and rooms on the short-term basis.
How will a hotel be recorded ?
a. Investment property
b. PPEs Its main activity is to rent apartments and rooms on the short-term basis --> held for use in
production
c. Inventory
You acquired a building under 30-year finance lease. You refurbished the offices and plan to sublet
these offices, but you are awaiting approvals from the local authorities.
How will a building be recorded ?
a. PPEs
b. Inventory
c. Investment property
You plan to sublet these offices --> held for rental
You own an office building with 50 offices. You use 20 offices for your own consulting business and you
sublet 30 offices to tenants.
How will this office building be recorded ?
a. Investment property you sublet 30 offices to tenants --> held for rental
b. Inventory
c. PPEs You use 20 offices for your own consulting business --> held for administrative purpose
Chuyển tới...
Cost of Investment Property --> CHUYÊN CẦN ►