会计学原理 第二版 英文版 wiley出版社 第10章 答案.doc

Solutions Manual to accompany Principles of Accounting 2nd edition by Jerry Weygandt, Keryn Chalmers, Lorena Mitrione Michelle Fyfe, Susana Yuen, Donald Kieso, Paul Kimmel Chapter 10 Property, plant and equipment; intangible assets and goodwill; mineral resources and biological assets John Wiley Sons Australia, Ltd CHAPTER 10 Property, plant and equipment; intangible assets and goodwill; mineral resources and biological assets ASSIGNMENT CLASSIFICATION TABLE Learning Objectives Questions Brief Exercises Exercises Problems Set A 1. Describe how the cost principle applies to PPE. 1, 2, 3, 27 1, 2 1, 2 1 2. Explain the concept of depreciation and compute periodic depreciation using different methods. 4, 5, 7, 8, 22 3, 4, 5, 6, 7 3, 4, 5 2, 3, 4 3. Identify capital expenditures and explain the entries for these expenditures. 6, 9, 19, 24 4. Describe the measurement of PPE subsequent to acquisition and how to account for the disposal of PPE. 10, 11, 23, 28 9, 10 6 5, 6 5. Explain the basic issues related to accounting for intangible assets and goodwill. 14, 15, 16, 17, 18 12 8, 9 7, 8 6. Explain the basic uses related to accounting for mineral resources. 12, 13 11 7 7. Explain the basic issues related to accounting for agricultural activity and biological assets. 8 10 8. Indicate how plant PPE assets, intangible assets and goodwill, mineral resources, and agricultural activity are reported and analysed. 20, 21 13, 14 11 5, 7, 9 *9. Explain how to account for the exchange of PPE. 25, 26 15, 16 12, 13 ASSIGNMENT CHARACTERISTICS TABLE Problem Number Description Difficulty Level TimeAllotted (min.) 1 Determine acquisition costs of land and building. Simple 20-30 2 Compute depreciation under different methods. Simple 30-40 3 Compute depreciation under different methods. Moderate 30-4