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ID:27590518
大小:1.43 MB
页数:63页
时间:2018-12-04
《[经济学]chater 9 accounting》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、FixedAssetsandIntangibleAssetsChapter9StudentVersionTheseslidesshouldbeviewedusingthepresentationmode(leftclickyourmouseontheicon).LearningObjective1Define,classify,andaccountforthecostoffixedassets.NatureofFixedAssetsFixedassetsarelong-termorrelativelypermanentassets,suchasequipment,machi
2、nery,buildings,andland.Otherdescriptivetitlesforfixedassetsareplantassetsorproperty,plant,andequipment.LO1NatureofFixedAssetsFixedassetshavethefollowingcharacteristics:Theyexistphysicallyand,thus,aretangibleassets.Theyareownedandusedbythecompanyinitsnormaloperations.Theyarenotofferedforsal
3、easpartofnormaloperations.LO1CostsofAcquiringFixedAssetsUnnecessarycoststhatdonotincreasetheasset’susefulnessarerecordedasanexpense.VandalismMistakesininstallationUninsuredtheftDamageduringunpackingandinstallingFinesfornotobtainingproperpermitsfromgovernmentagenciesLO1CapitalandRevenueExpe
4、ndituresExpendituresthatbenefitonlythecurrentperiodarecalledrevenueexpenditures.收益性支出是指取得财务劳务的效益只及于当期所发生的那些支出。这些支出应作为当期的费用,记入适当的费用科目。LO1Expendituresthatimprovetheassetorextenditsusefullifearecapitalexpenditures.资本性支出是指取得的财产或劳务的效益可以及于多个会计期间所发生的那些支出。因此,这类支出应予以资本化,先计入资产类科目,然后,再分期按所得到的效益,转入适当的
5、费用科目。在企业的经营活动中,供长期使用的、其经济寿命将经历许多会计期间的资产如:固定资产、无形资产、递延资产等都要作为资本性支出。即先将其资本化,形成固定资产、无形资产、递延资产等。而后随着他们为企业提供的效益,在各个会计期间转销为费用。如:固定资产的折旧、无形资产、递延资产的摊销等。OrdinaryMaintenanceandRepairsLO1revenueexpenditureOnApril9,thefirmpaid$300foratune-upofadeliverytruck.AssetImprovementsOnMay4,a$5,500hydrauliclift
6、wasinstalledonthedeliverytrucktoallowforeasierandquickerloadingofheavycargo.LO1capitalexpenditurecapitalexpenditureExtraordinaryRepairs非常修理Theengineofaforkliftthatisneartheendofitsusefullifeisoverhauledatacostof$4,500,whichextendsitsusefullifebyeightyears.WorkontheforkliftwascompletedonOct
7、ober14.LO1是指为了提高固定资产的使用效能和延长固定资产的使用年限而作的彻底检修,并更换重要部件。LeasingFixedAssetsThetwopartiestoaleasecontractare:签约租凭合同的双方是:Thelessoristhepartywhoownstheasset.Thelesseeisthepartytowhomtherightstousetheassetaregrantedbythelessor.LO1LeasingFixedAssetsAcapitalleaseisaccou
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