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01-Abraham Christanto - SOAL JAWAB INTERMEDIATE 1 PT Deaz...

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SOAL JAWAB INTERMEDIATE 1. PT Deaz membeli tanah seharga Rp2.000.000.000 pada 7 Januari 2010. Pada akhir tahun, 31 Desember 2010, tanah memiliki fair value sebesar Rp2.250.000.000. jurnal yang tepat untuk pencatatan di atas adalah .... a. Land Rp250.000.000 Unrealized Gain on Reval – Land Rp250.000.000 b. Land Rp250.000.000 Cash Rp250.000.000 c. PPE Rp250.000.000 Cash Rp250.000.000 d. Unrealized Gain on Reval – LandRp250.000.000 Land Rp250.000.000 2. Di bawah ini adalah kriteria sebuah PPE, kecuali .... a. Dimiliki untuk digunakan dalam produksi atau penyediaan barang atau jasa b. Dimiliki untuk disewakan kepada pihak lain c. Dimiliki untuk tujuan administratif d. Diharapkan untuk digunakan selama satu periode 3. Diketahui: Biaya survey Rp1.000.000 Harga pembelian tanah Rp2.000.000.000 Pajak pembelian Rp100.000.000 Biaya perataan tanah Rp10.000.000 Biaya pembersihan semak-semak Rp5.000.000 Biaya penghancuran gedung lama Rp500.000.000 Penjualan puing bangunan Rp50.000.000 Berapakah harga perolehan tanah? a. Rp2.665.000.000 b. Rp2.565.000.000 c. Rp2.566.000.000 d. Rp2.656.000.000 4. Definisi aset kualifikasian adalah ....
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