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F7知识点:“资本化”选择题详解

来源: 正保会计网校 编辑: 2016/11/18 16:28:55 字体:

企业在对固定资产进行后续投入时,会遇到将哪些成本计入固定资产价值,哪些计入费用的问题。下题以CM公司的业务为例:

Which ONE of the following items would CM recognise as subsequent expenditure on a non-current asset and capitalise it as required by IAS 16 Property, Plant and Equipment?

A、When CM purchased a furnace five years ago, the furnace lining was separately identified in the accounting records. The furnace now requires relining at a cost of USD200,000. Once relined the furnace will be usable for a further five years

B、CM’s office building has been badly damaged by a fire. CM intends to restore the building to its original condition at a cost of USD250,000

C、CM’s delivery vehicle broke down. When it was inspected by the garage it was found to be in need of a new engine. The engine and associated labour costs are estimated to be USD5,000

D、CM closes its factory for two weeks every year. During this time, all plant and equipment has an annual maintenance check and any necessary repairs are carried out. The cost of the current year’s maintenance check and repairs was USD75,000

【正确答案】 A

【答案解析】 All other costs would fall into the day-to-day servicing costs; they do not enhance either economic value or useful life of the asset.

Day-to-day servicing costs:日常服务成本

Economic value:经济价值

就是可以从中取得收益的意思。具体英文解释如下:

What is 'Economic Value'

The worth of a good or service as determined by people’s preferences and the tradeoffs they choose to make given their scarce resources, or the value the market places on an item. Economic value is represented by the maximum amount a consumer is willing to pay for an item in a free market economy, or the amount of time an individual will sacrifice waiting to obtain a government-rationed good in a socialist economy. In contrast, market value represents the minimum amount a consumer will pay. Economic value thus often exceeds market value.

固定资产后续支出必须符合下列两个条件之一,才能进行资本化处理:

1)使固定资产原值增加50%以上;

2)延长使用年限2年以上。

B. CM’s office building has been badly damaged by a fire. CM intends to restore the building to its original condition at a cost of USD250,000 标红的部分表明重新修建building并没有增加其经济价值(条件一)也没有说明可以延长使用年限(条件二)所以不能进行资本化。

C、D选项同理,C选项是修汽车,D选项是日常维护,都不能符合资本化的两个条件,所以不能资本化。

想了解更多关于“资本化”或ACCA相关知识,欢迎查询正保会计网校ACCA专栏。

正保会计网校为ACCA黄金级培训机构,是F6(CHN)中国税法的教材提供商,有十多年的ACCA教学经验,结合全方位的教学服务,帮助学生顺利通过考试。为了让学员详细了解自身的报考条件及部分科目免考资格,网校特别提供免费预评估服务。

详情查看正保会计网校ACCA招生指南,免费试听网课,也可咨询在线客服或拨打热线电话:400 650 9000

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