试题与答案

企业一揽子购买多项资产时,所购入的各项资产均存在公允价值且其公允价值与账面价值存在差

题型:单项选择题

题目:

企业一揽子购买多项资产时,所购入的各项资产均存在公允价值且其公允价值与账面价值存在差异。如果企业支付的买价小于各项资产公允价值之和,则各单项资产的入账价值为()。

A.实际买价

B.各单项资产的公允价值

C.按各项资产公允价值比例分摊的实际买价

D.按各项资产账面价值比例分摊的实际买价

答案:

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参考答案:A

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