20 17 intermediate accounting practice focus: confirmation and initial measurement of investment real estate
Example 2- multiple choice questions 20 1 310 June1day, Company A bought a building and rented it out on the same day. The price indicated on the invoice is1200,000 yuan, and the money was paid by bank deposit. The negotiation cost of buying the building is 5000 yuan, and the travel expense is 4000 yuan. The recorded value of this investment real estate is () ten thousand yuan.
A. 120
c 120.9d 120.5
Online school answer: A.
Analysis of online schools: the payment is included in the investment real estate cost, and the negotiation fee and travel expenses are included in the current management expenses.