《中外比較會計(jì)ch》ppt課件-預(yù)覽頁
【正文】 s P331/209 ? Transfer the book value of the old asset plus any cash payment into the new asset account The impairment（減值） of plant assets ? ?If the cost of an asset cannot be recovered through future use or sale, the asset should be written down（減記） to its realizable value. The offsetting debit is to a loss account. These writeoffs （轉(zhuǎn)銷數(shù)） generally do not enter into the determination of taxable ine. Dr. Nonoperating expense Cr. provision for impairment on PPE Natural Resources and Depletion自然資源和折耗 Natural Resources and Depletion A business paid $400,000 for the mining rights to a mineral deposit estimated at 1,000,000 tons of ore. The depletion rate is $ per ton ($400,000 247。Chapter 7 Plant Assets or Property, Plant and Equipment (PPE) (P188/310210/332) Key words ?revenue expenditure 收益性支出 ?capital expenditure 資本性支出 ?Book value 賬面價(jià)值 ?Residual (salvage) value 殘值 ?Impairment 減值 (Property, )Plant and Equipment ?國際會計(jì)準(zhǔn)則 IAS16經(jīng)過修訂由原來的“固定資產(chǎn)會計(jì)”更名為“不動產(chǎn)、廠房和設(shè)備 (Property, plant, and equipment)”，是近年來國外會計(jì)界在探討取消固定效益（ Fixed assets）這一概念的一種反映。 1,000,000 tons). Natural Resources and Depletion Adjusting Entry Accumulated Depletion 36 000 00 During the current year, 90,000 tons are mined. The periodic depletion is $36,000 (90,000 tons x $). Dec. 31 Depletion Expense 36 000 00 depreciation of plant and equipment（折舊） depletion of natural resources（折耗） amortization of intangible assets(攤銷）
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