中外比較會計(jì)chppt課件-在線瀏覽
2025-02-24 07:12本頁面
【正文】 assets. Gain or loss will be reported in the ine statement as Other Ine or Other Loss. When plant assets are sold, the owner may break even, sustain a loss, or realize a gain. Sale of plant assets Dr. Cash Accumulated Depr.—Equipment Loss on Disposal of plant assets Cr. Equipment Gain on Disposal of plant assets Exercise: pany sold a building with a historical cost of $200,000 and accumulated depreciation of $140,000 at the date of disposal for $80,000 cash. ? Cash 80,000 Accu. Depn. 140,000 Buildings 200,000 Gain on sale of building 20,000 Exchanging for similar assets 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) (P188/3
規(guī)章制度相關(guān)推薦
鄂ICP備17016276號-1