中外比較會(huì)計(jì)chppt課件(存儲(chǔ)版)
【正文】 工程 ? Improvements to real estate such as driveways, fences, parking lots, sprinkler systems have a limited life and therefore are recorded in another account .(but sewer installation should be included in the land account) in Progress (p192/314)在建工程 ? a plant asset that is being constructed Acquisition of Assets ? Land 100,000 Cash (accounts payable) 100,000 ? a donated assets Building 200,000 Donated Capital 200,000 issuing stock Dr. Land Cr. Common stock（普通股） Contributed capital in excess of par （資本公積） ? (basket) purchases (p193/315)一攬子購(gòu)買 To allocate the acquisition cost among the assets on the basis of the relative fair market value（公允市價(jià)） of each. Assume that a firm acquired land and a building in a lumpsum purchase for $90,000 land has an estimate fair market value of $25,000 and the building $75,000. Land 22,500 (90,000*25,000/100,000) Building 67,500 Cash 90,000 ? with installment payment（分期付款） ?Arthur purchased machinery from General Co. on installment plan. Arthur issued a 10year $1,000,000 machinery’s market value is $600,000. Dr. Machinery 600,000 Discount on installment payable 400,000 Cr. Installment payable 1,000,000 Dr. Interest expense Cr. Discount
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