题目内容

东大公司于2010年3月1日对一经营租出的建筑物进行改扩建，该建筑物的原价为2 500万元，原预计使用年限为20年，预计净残值为100万元，采用年限平均法计提折旧，改扩建前已累计计提折旧600万元，已计提减值准备100万元。在改扩建过程中领用工程物资360万元，发生改扩建人员薪酬140万元，用银行存款支付其他费用100万元。该建筑物于2010年6月30日达到预定可使用状态。东大公司对改扩建后的建筑物仍采用年限平均法计提折旧，改造后的预计尚可使用年限为20年，预计净残值为120万元。2010年12月31日，该建筑物的可收回金额为2 145万元，预计净残值为零。2011年12月31日的可收回金额为2 250万元。2012年3月25日东大公司将该建筑物对外出售，收到2 200万元，假定不考虑相关税费。要求：(1)计算建筑物改扩建后的入账价值并编制相关会计分录；(2)计算2010年建筑物改造后应计提的折旧额并编制2010年末的会计分录。(3)编制东大公司2011、2012年上述经济业务的相关会计分录。(答案以万元表示)

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