480000+30000-3000=507000
購入後即拆,僅買一樣,非整批購買,房屋的公允價值在拆除後即歸0,即:
土地:(480,000+30,000-3,000)*450,000/(450,000+0)=507,000
房屋:507,000*0/(450,000+0)或507,000-507,000=0
172. 新購房地產共計支付價款$480,000,房屋公允價值$50,000,土..-阿摩線上測驗