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【多选题】
●甲公司属于增值税一般纳税人，在成立时接受乙公司作为资本投入的一台不需要安装的设备，该设备1200万元，合同约定设备的价款是800万元（与公允价值一致），增值税的进项税额为136万元，假定不考虑其他因素，下列甲公司的会计处理，正确的有（）。
A.
固定资产的入账价值为1200万元
B.
“应交税费——应交增值税（进项税额）”借方发生额为136万元
C.
实收资本增加936万元
D.
资本公积增加136万元
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皮皮学刷刷变学霸
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discrepancies
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