问题
单项选择题
某企业对一座建筑物进行改建。该建筑物的原价为1000万元，已提折旧为600万元。改建过程中发生支出300万元，拆除固定资产的价值为50万元。该建筑物改建后的入账价值为( )万元。
A．1300
B．700
C．1250
D．650
答案
参考答案：D
解析： =1000-600＋300-50=650(万元)。
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某企业对一座建筑物进行改建。该建筑物的原价为1000万元，已提折旧为600万元。改建过程中发生支出300万元，拆除固定资产的价值为50万元。该建筑物改建后的入账价值为( )万元。
A．1300
B．700
C．1250
D．650
参考答案：D
解析： =1000-600＋300-50=650(万元)。
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