資產的公允價值減去處置費用后的凈額與資產預計未來現金流量現值中，只要有一項超過了資產的賬面價值，就表明該項資產沒有發生減值。（?。?/title><meta data-n-head="ssr" charset="utf-8"><meta data-n-head="ssr" name="viewport" content="width=device-width, initial-scale=1"><meta data-n-head="ssr" data-hid="renderer" name="renderer" content="webkit"><meta data-n-head="ssr" http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"><meta data-n-head="ssr" data-hid="applicable-device" name="applicable-device" content="pc"><meta data-n-head="ssr" data-hid="description" name="description" content="資產的公允價值減去處置費用后的凈額與資產預計未來現金流量現值中，只要有一項超過了資產的賬面價值，就表明該項資產沒有發生減值。（　）"><meta data-n-head="ssr" data-hid="keywords" name="keywords" content=""><link data-n-head="ssr" rel="icon" type="image/x-icon" href="/favicon.ico"><link data-n-head="ssr" rel="stylesheet" href="https://static.acc5.com/static_acc5/2018/css/animate.min.css?111"><link data-n-head="ssr" rel="stylesheet" href="https://static.acc5.com/static_acc5/2018/css/bootstrap.min.css"><link data-n-head="ssr" rel="stylesheet" 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id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/45/82/53_avatar_middle.jpg?t=1651203273" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">會計學堂答疑老師</div> <div id="g1z3zd8bz4p" class="time">2022-03-28</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <div id="g1z3zd8bz4p" class="content pl-56">資產的公允價值減去處置費用后的凈額與資產預計未來現金流量現值中，只要有一項超過了資產的賬面價值，就表明該項資產沒有發生減值。（?。?/div>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><div></div> <div id="g1z3zd8bz4p" class="flex-center"><div id="g1z3zd8bz4p" class="list iconfont icon-comment">評論</div> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">3</div></div></div></div> <div id="g1z3zd8bz4p" class="like-user flex-center" data-v-645ad734><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" 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<div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059025.html" target="_blank" class="content pl-56 text-ellipsis-3">用益物權屬于限制物權</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/d0b98c84b0f7ea76b6bf5233696f27ac.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059025.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="http://wx.qlogo.cn/mmhead/rjzCpiaJWc1kNgaL972kYjqgHuSkwmJMcjicgzv1qbbXtRibBgplV7kDNzCg7pNYEetsic9bx1" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">然寶</div> <div id="g1z3zd8bz4p" class="time">24分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059024.html" target="_blank" class="content pl-56 text-ellipsis-3">居住權是無償的，但是當事人另有約定的除外。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/07c94739e5440a4cf0bf0d4d27d91f80.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059024.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://wx.qlogo.cn/mmhead/Q3auHgzwzM5xeQewamWHzBNrgTBsmao0MOvtZl08VKnC1licjBmkSpw/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">冰速</div> <div id="g1z3zd8bz4p" class="time">28分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059023.html" target="_blank" class="content pl-56 text-ellipsis-3">《合伙企業法》規定，合伙人有下列情形之一的，當然退伙：（1）作為合伙人的自然人死亡或者被依法宣告死亡；（2）個人喪失償債能力；（3）作為合伙人的法人或者其他組織依法被吊銷營業執照、責令關閉、撤銷或者被宣告破產；（4）法律規定或者合伙協議約定合伙人必須具有相關資格而喪失該資格；（5）合伙人在合伙企業中的全部財產份額被人民法院強制執行。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/570eba1c9106eec6ab378a90c2c12b84.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059023.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/017/16/86/22_avatar_middle.jpg?t=1768664113" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">晴曦</div> <div id="g1z3zd8bz4p" class="time">58分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059014.html" target="_blank" class="content pl-56 text-ellipsis-3">商業信用，是指企業之間在商品或勞務交易中，由于延期付款或延期交貨所形成的借貸信用關系。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/e8b36715ed7aa374a5ca35089559d560.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059014.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/80/49/64_avatar_middle.jpg?t=1651203374" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">簡單</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059013.html" target="_blank" class="content pl-56 text-ellipsis-3">明天復習債務重組</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059013.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://wx.qlogo.cn/mmhead/ofvnGicEPbfQTsS65QAiaMI6ibzb1dPmWkEBiacVVaKnCRvsoEASCpKwNA/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">百鳥之王</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059012.html" target="_blank" class="content pl-56 text-ellipsis-3">向優秀的同學學習</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059012.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="http://wx.qlogo.cn/mmhead/Q3auHgzwzM6wo06mnicnSHXfTYquzesllY8vNxjFGwNhY0oJIsLJriaQ/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">飛雪</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059005.html" target="_blank" class="content pl-56 text-ellipsis-3">資本收益≠資本利得，資本收益＝資本利得+資產持有期間的收益（股息，利息）</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/ef59ce72d9dd3809f7a01f62a977a096.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059005.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/57/84/08_avatar_middle.jpg?t=1651204063" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">芳</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058994.html" target="_blank" class="content pl-56 text-ellipsis-3">本題考核固定資產的處置。出售該設備影響當期損益的金額＝28－（30－5）＝3（萬元）。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/7f5fe5e07df7313a728afbfd780bdbe2.png?x-oss-process=style/W300" class="list"><img src="https://al3.acc5.com/48b64cb49203dea3ce148a7bae57a86a.jpg?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058994.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/57/84/08_avatar_middle.jpg?t=1651204063" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">芳</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058980.html" target="_blank" class="content pl-56 text-ellipsis-3">本題考核固定資產的處置。選項C，計入“固定資產清理”科目貸方。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/20db46f37bd34aed6a00e743c777f0ff.png?x-oss-process=style/W300" class="list"><img src="https://al3.acc5.com/ccb22c6d05b624a59b16d370f19d171a.jpg?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058980.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/21/62/97_avatar_middle.jpg?t=1688372285" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">小月</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058975.html" target="_blank" class="content pl-56 text-ellipsis-3">打卡打卡</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058975.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/57/84/08_avatar_middle.jpg?t=1651204063" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">芳</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058971.html" target="_blank" class="content pl-56 text-ellipsis-3">本題考核固定資產折舊的相關處理。選項A，因固定資產改良而停用的生產設備已轉入在建工程，不需要計提折舊；選項B，季節性停用的固定資產照提折舊；選項D，短期租入固定資產不計提折舊，非短期租賃和低價值租賃取得的固定資產比照自有固定資產計提折舊（使用權資產累計折舊）。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/081ea144b776b2f3c382909ec7458258.png?x-oss-process=style/W300" class="list"><img src="https://al3.acc5.com/2004a70582268afa67dbc1937ef7d084.jpg?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058971.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/57/84/08_avatar_middle.jpg?t=1651204063" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">芳</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058970.html" target="_blank" class="content pl-56 text-ellipsis-3">在建工程領用自產產品，屬于資源在企業內部流轉，不確認收入、結轉成本，而是直接將產品成本計入在建工程成本。因為用于生產工程，所以增值稅不計入成本，只將消費稅計入成本，增加的在建工程金額＝200＋300×10%＝230（萬元）。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/a9e3cc5bb8d1fe8fe0898996b60afb20.png?x-oss-process=style/W300" class="list"><img src="https://al3.acc5.com/31be87a26489b08359c8a901c31194e5.jpg?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058970.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/012/43/15/33_avatar_middle.jpg?t=1651216984" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">喜洋洋</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058962.html" target="_blank" class="content pl-56 text-ellipsis-3">企業只有在管理金融資產的業務模式發生變化時，才能將金融資產重分類。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/3ceb0e107601791513094d52d5fbdb7f.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058962.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/57/84/08_avatar_middle.jpg?t=1651204063" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">芳</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058961.html" target="_blank" class="content pl-56 text-ellipsis-3">固定資產的入賬價值＝100＋2＋28＋2＝132（萬元），從2024年4月份開始計提折舊，2024年度應計提的折舊額＝（132-10）/10×9/12＝9.15（萬元）。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/6a42535640bed734d514359e170a9108.png?x-oss-process=style/W300" class="list"><img src="https://al3.acc5.com/1cb25dd5790aee0743ee3c4a2779c3eb.jpg?x-oss-process=style/W300" class="list"><img src="https://al3.acc5.com/6b0877524a70e7dcf380282cec3ad726.jpg?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058961.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/012/43/15/33_avatar_middle.jpg?t=1651216984" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">喜洋洋</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058960.html" target="_blank" class="content pl-56 text-ellipsis-3">企業只有在管理金融資產的業務模式發生變化時，才能將金融資產重分類。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/9e6ecce3a6c8d79ab3e63be88d02c1c5.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058960.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div></div></div> <div id="g1z3zd8bz4p" class="right-community" data-v-645ad734><div id="g1z3zd8bz4p" class="head" data-v-645ad734><img width="100%" height="100%" src="https://al3.acc5.com/101d95c46168d2a749d0245aff9a6da1.png" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="info" data-v-645ad734><div id="g1z3zd8bz4p" class="name text-ellipsis" data-v-645ad734>中級考試交流圈</div> <div title="中級考試學習交流，打卡，報團學習~" class="intro text-ellipsis-2" data-v-645ad734>中級考試學習交流，打卡，報團學習~</div> <div id="g1z3zd8bz4p" class="follow-btn iconfont icon-add ban-select" data-v-645ad734>加入</div></div></div></div></div> <div id="g1z3zd8bz4p" class="right-float-ball ban-select not-left-ball" data-v-645ad734><div id="g1z3zd8bz4p" class="list iconfont iconicon_fabu"></div><div id="g1z3zd8bz4p" class="list iconfont iconicon_shuaxin"></div><div id="g1z3zd8bz4p" class="list iconfont iconicon_zhiding1-"></div></div> <div id="g1z3zd8bz4p" class="edit-wrok-box hide" data-v-645ad734><div id="g1z3zd8bz4p" class="main-body"><div id="g1z3zd8bz4p" class="header flex-center"><span>寫作業</span></div> <div id="g1z3zd8bz4p" class="content"><div id="g1z3zd8bz4p" class="textarea-box"><textarea placeholder="寫20字以上的內容和配圖，有機會被評為熱門帖子，走心原創更容易被其他同學點贊哦" maxLength="1000" class="edit-textarea"></textarea> <span title="請輸入要發布的內容哦~" class="textarea-num ban-select">(0/1000)</span></div></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select"><div id="g1z3zd8bz4p" class="handle-icon flex-center"><div id="g1z3zd8bz4p" class="iconfont icon-face"><div id="g1z3zd8bz4p" class="select-face-box"><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/051c3134a67ccb9107e12c46c047b236.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/6cdcf6903264948197b17218f4384e60.png" alt></div><div id="g1z3zd8bz4p" 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