aicpa财务会计与报告（far）property (land)

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1、RegulationModule31:PropertyInstructor:Helen08/23/20091M31PropertyA.RealPropertyvs.PersonalPropertyB.WaystoAcquirePersonalPropertyC.BailmentD.IntellectualPropertyandComputerTechRights(homeworkreading)E.LandMostimportantF.MortgagesG.Lessor¨Lessee2A.Realvs.Pers

2、onalProperty3ARealPropertyvs.PersonalProperty1.RealProperty(Realty)a)Landandthingsattachedtolandinarelativepermanentmannerex.growingcropsvs.cropsharvestedb)Fixtures=originallypersonalproperty,attachedtolandinarelativelypermanentmanner,nowpartofrealpropertyHo

3、wtodetermineifanitemisafixtureintheabsenceofexpressagreement:TheintentionofthepartywhoattachedtheitemtotherealtyThedamageremovalwouldcausetotherealty2.PersonalProperty(Personalty)Neitherrealpropertynorfixturea)Propertynotclassifiedasrealpropertyorfixtureb)

4、Maybeeithertangibleorintangible4QuestionTime¡1.Whichofthefollowingitemsistangiblepersonalproperty?a)Shareofstockb)Trademarkc)Promissorynoted)Oilpainting5QuestionTime¡2.Whichofthefollowingfactorshelpdeterminewhetheranitempersonalpropertyisafixture?I.Degreeoft

5、heitem¡sattachmenttothepropertyII.Intentofthepersonwhohadtheiteminstalleda)Ionlyb)IIonlyc)BothIandIId)NeitherInorII6B.WaystoAcquirePersonalProperty7BWaystoAcquirePersonalProperty1.GiftVoluntarytransferwithoutconsiderationa)Donativeintentbydonorb)Deliveryc)Ac

6、ceptancebydoneeWherethereisnovalidwill2.WillorIntestateSuccession3.FindingPersonalPropertyMislaidpropertyLostpropertyAbandonedpropertyWhenownervoluntarilyputsWhenownerinvoluntarilyWhenownervoluntarilypropertybutforgetstotakeitleavespropertysomewhereabandonsp

7、ropertyFinderdoesnotobtaintitleFinderhastitlevalidagainstFinderhasavalidtitle(onlyacaretaker)mostothersbuttrueowner8QuestionTime¡1.Whichofthefollowingitemsistangiblepersonalproperty?a)Shareofstockb)Trademarkc)Promissorynoted)Oilpainting9QuestionTime¡2.Gettyo

8、wnedsomepersonalpropertywhichwaslaterfoundbyMorris.BothGettyandMorrisareclaimingtitletothispersonalproperty.InwhichofthefollowingcaseswillGettywinoverMorris?I.Gettyhadmislaidthepropertyandhadfor