中外比较会计c7.ppt

Key words revenue expenditure 收益性支出 capital expenditure 资本性支出 Book value 账面价值 Residual (salvage) value 残值 Impairment 减值 (Property, )Plant and Equipment 国际会计准则IAS16经过修订由原来的“固定资产会计”更名为“不动产、厂房和设备(Property, plant, and equipment)”，是近年来国外会计界在探讨取消固定效益（Fixed assets）这一概念的一种反映。 Example: Coco-cola annual report Page 31 GE financial statement Page 32 Characteristics of plant assets 1.plant assets are physical objects. (tangible) 2.plant assets are acquired to be used in operations. (not for sale) 3.plant assets provide benefits over several accounting periods. (long term) Cost of a plant asset Application of history cost principle The initial cost of a plant asset includes all expenditures necessary to get it in place and ready for use, such as related tax, interest, freight charges, insurance etc. 1. Land(P190/312):purchase price, brokerage commission, survey fees ,legal fees, property taxes, expenditures for grading and clearing the land and for demolishing and removing the unwanted buildings. 2.Buildings P191-192/313-314 3.Machinery and Equipment (p192/314) a. net purchase price 净购价 b. freight /transportation charges 运输费 c.insurance in transit 在途保险费 d.sales and other taxes 销售税及其他税 e.installation cost 安装成本 f. testing cost 试运行成本 4.Land and Leasehold Improvements (p192/314)土地及租赁物改良工程 Improvements to real estate such as driveways, fences, parking lots, sprinkler systems have a limited life and therefore are recorded in another account .(but sewer installation should be included in the land account) Acquisition of Assets 1.purchases Land 100,000 Cash (accounts payable) 100,000 2.acquiring a donated assets Building 200,000 Donated Capital 200,000 3.by issuing stock Dr. Land Cr. Common stock（普通股） Contributed capital in excess of par （资本公积） 4.Lump-sum (basket) purchase