新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
美国CPA《财务会计与报告》例题（13）
为了帮助广大学员备战2014年美国CPA考试，正保会计网校精心为大家整理了美国CPA考试各科目练习题，希望能够提升您的备考效果，祝您学习愉快！
Depreciable Assets and Depreciation
Depreciation overview
计算折旧时，使用X N/12，以防错误。
Component depreciation 固定资产的各主要组成部分，分别计提折旧。IFRS要求。
Composite/Group depreciation–Averaging the economic lives of a number of property units and depreciating the entire class of assets over a single life.
Composite/Group depreciation
Averaging the economic lives of a number of property units and depreciating the entire class of assets over a single life.
No gain or loss is recognized when one asset in the group is retired
Average composite life=Total Depreciable Cost/Biggest Annual Depreciation
Average composite rate=1/Average composite life
When retired，squeeze“Accu.Depre”instead of G/L
Basic Depreciation Methods
Straight-line直线法
Sum-of-the-Year‘s-Digits年限总和法
Declining Balance余额递减法
计算中不使用残值
用期初的净值按直线法计算折旧后，乘2或1.5
Unit-of-Production工作量法
Depletion
Allocation of the cost of wasting natural resources.
Cost of depletion=“REAL”=-Residual Value+Extraction/Development cost+Anticipated restoration cost+Land purchase price
Unit depletion=Cost/Estimated recoverable unites
Period Depletion=Units X Unit depletion
Cost Depletion（GAAP）Vs. % Depletion（F4-52）
【我要纠错】 责任编辑：小敏
新用户扫码下载
京公网安备 11010802044457号