题目内容

B企业以一台账面原价200000元,已提折旧20000元的设备对A企业投资,双方同意按该固定资产的净值确认投资额。A企业收到该设备时的账务处理应为()。

A. 借:固定资产 200000 贷:实收资本 200000
B. 借:固定资产 200000 贷:实收资本 180000 累计折旧 20000
C. 借:固定资产 180000 贷:实收资本 180000
D. 借:固定资产 200000 贷:实收资本 180000 资本公积 20000

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