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中外比較會計(jì)chppt課件-閱讀頁

2025-01-22 07:12本頁面
  

【正文】 10210/332) 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。 Example: Cococola annual report Page 31 GE financial statement Page 32 Characteristics of plant assets assets are physical objects. (tangible) assets are acquired to be used in operations. (not for sale) assets provide benefits over several accounting periods. (long term) Cost of a plant asset ?Application of history cost principle ?The initial cost of a plant asset includes all expenditures necessary to get it in place and ready for use, such as related tax, interest, freight charges, insurance etc. ?1. Land(P190/312):purchase price, brokerage mission, survey fees ,legal fees, property taxes, expenditures for grading and clearing the land and for demolishing and removing the unwanted buildings. 購買價(jià)格、經(jīng)紀(jì)人傭金、測量費(fèi)、法律費(fèi)、財(cái)產(chǎn)稅,平整和清理支出以及摧毀和移動所不需要的建筑物的支出。 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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