参考答案

甲公司的会计处理不正确。
判断依据：按照会计准则的规定，已经采用公允价值模式计量的投资性房地产不得从公允价值模式变更为成本模式。更正分录为：
借：投资性房地产累计折旧 （7300/25）292
贷：其他业务成本 292
借：投资性房地产—公允价值变动 1000
贷：公允价值变动损益 1000
（2）甲公司的会计处理不正确。
判断依据：按照会计准则规定，企业将尚未到期的某项持有至到期投资在本会计年度内出售，出售金额相对于该类投资在出售前的总额较大时，应当将该类投资的剩余部分重分类为可供出售金融资产。更正分录为：
借：可供出售金融资产—成本 1750
—公允价值变动 100
贷：持有至到期投资—成本 1750
其他综合收益 100
（3）甲公司的会计处理不正确。
判断依据：支付给中介机构的费用应计入管理费用；出租人通过的免租期和承租人承担的与出租人有关的费用应在租赁期内分摊确认租金费用。
更正分录为：
借：管理费用 10
长期待摊费用 162.5
贷：销售费用 172.5
解析：当年应确认的销售费用=（420×3-420/12×2+100）/3×9/12=322.5（万元）；确认管理费用10万元；其余确认长期待摊费用=495-322.5-10=162.5（万元）
[Answer]
（1）The accounting treatment of A Company isincorrect.
Basis of adj ustment：in accordance with the pro-visions of accounting standards，
Fair value measurement of investment propertyshould not be changed to measurement at cost.
Dr：Accumulated depreciation of investmentproperty （7300/25）292
Cr：Other business cost 292
Dr：Investment property-change in fair value 1000
Cr：Gain or loss of change in fair value 1000
（2）The accounting treatment of A Company isincorrect.
Basis of adjustment：in accordance with the pro-visions of accounting standards，where the com-pany sells the held to maturity investments be-fore time of expiry in current accounting year，and of which the sales amount relative to the totalamount of such investments before sale is large，the remainder of such investments should be clas-sified as available for sale financial assets.Basis of adj ustment：
Dr：Financial assets available for sale
—cost 1750
—change in fair value 100
Cr：held to maturity investments-cost 1750
other comprehensive income 100
（3）The accounting treatment of A Company isincorrect.
Basis of adjustment：the fee paid to agents shouldbe included in management expense，the expenseoccurred during rent free period provided by the-lessor and lease related expense borne by the les-see should be amortized during lease period aslease expense
The correct entry is：
Analysis：sales expense recognized=（420×3-420/12×2+100）/3×9/12=3225000 Yuan.manage ment expense recognized is 100000Yuan，other long term amortization expense rec-ognized=495-322.5-10=1625000 Yuan
Dr：Management expense 10
Long term amortization expense 162.5
Cr：Sales expense 172.5