简明会计英语教程教学课件作者牛国崎unit11.ppt

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1、Unit11Howtodepreciatefixedassets?12433511.1aWhatarefixedassets?11.1bWhatisdepreciation?11.1cWhataretheelementsinplanningdepreciation?11.1dWhatarethemethodsofdepreciation?11.1eThestraight-linedepreciationmethod下一页返回Unit11Howtodepreciatefixedassets?679381011.2Coreaccountingterms11.3Extendedwords1

2、1.4Notes11.5Reinforcementexercise11.6Accounting-relatedknowledgeMethodsoffixedassetsdepreciation上一页返回下一页Unit11Howtodepreciatefixedassets?1111.7ExtendedreadingAmortizationanddepreciation上一页返回Unit11Howtodepreciatefixedassets?Coretermsreminder核心术语提示折旧摊销损耗固定资产流动资产有形资产无形资产折旧费用残值账面值冲减值，折余值纯账面价值下一页返回U

3、nit11Howtodepreciatefixedassets?depreciationamortizationdepletionfixedassetcurrentassettangibleassetintangibleassetdepreciationexpenseresidualvaluebookvalueWDV(written-downvalue)NBV(netbookvalue)上一页返回11.1aWhatarefixedassets?Fixedassetsarealong-term,tangibleassetheldbyanorganizationandnotexpecte

4、dtobeconvertedintocashinthecurrentorupcomingfiscalyear.Buildings,realestate,equipmentandfurniturearegoodexamplesoffixedassets.Fixedassetsaresometimescollectivelyreferredtoas‘plant’.Fixedassetsarealsoknownasanon-currentassetorasproperty,plant,andequipment(PP&E).Thiscanbecomparedwithcurrentassets

5、suchascashorbankaccounts,whicharedescribedasliquidassets.Inmostcases,onlytangibleassetsarereferredtoasfixed.返回11.1bWhatisdepreciation?Depreciationistheprocessbywhichacompanyallocatesanasset’scostoverthedurationofitsusefullife.Eachtimeacompanypreparesitsfinancialstatements,itrecordsadepreciation

6、expensetoallocateaportionofthecostofthebuildings,machinesorequipmentithaspurchasedtothecurrentfiscalyear.Thepurposeofrecordingdepreciationasanexpenseistospreadtheinitialpriceoftheassetoveritsusefullife.Forintangibleassets—suchasbrandsandintellectualproperty—thisprocessofallocatingcostsovertimei

7、scalledamortization.Fornaturalresources—suchasminerals,timberandoilreserves—it’scalleddepletion.返回11.1cWhataretheelementsinplanningdepreciation?Indepreciatinganasset,threeelementsmustfirstbedetermined.●theinitialcostoftheasset●th