导图社区 财会Chapter9 Plant and Intangible Assets
《会计学:企业决策的基础》威廉姆斯Chapter9 Plant and Intangible Assets,无形资产,固定资产,财务会计总结。
编辑于2022-04-24 11:44:20Plant and Intangible Assets
Depreciation
Allocating the cost of plant and equipment over the years of use
The depreciation precess
Purchase cost->as assets purchased-> Balance sheet: Assets:Plant and Equipment-> as the services are received-> Income statement: Expenses:Depreciation
Book value
成本减去相关的累计折旧
Causes of depreciation
Physical deterioration 有形损耗
Making repairs doesn't eliminate the need for recognition of depreciation
Obsolescence 陈旧/过时
Methods of computing depreciation
许多公司用平均年限法(直线折旧法)记录financial statements,用加速折旧法记录income tax returns.
Straight-line depreciation
An equal portion of depreciation
Depreciation for fractional periods(分数周期)
half-year convention
Accelerated depreciation 加速折旧法
Larger amounts of depreciation in the early years
The decling-balance method
fixed-percentage-of-declining-balance depreciation 定律余额递减折旧法
Depreciation Expense=Remaining Book Value x Accelerated Depreciation Rate The book value decreases every year. Accelerated Depreciation Rate remains constant. The declining-balance method provides an "automatic" residual value. The asset will never be entirely written off.
主要用于所得税申报表,而非财务报表
Financial statement disclosures 财务报表披露
Estimate of useful life and residual value
Estimated useful lives越大 Depreciation expense越小 Net income越大
The principle of consistency
公司对于既定固定资产不能年复一年地变更记录折旧的方法,但对于不同种类资产能用不同种折旧方法
Revision(修订) of estimated useful lives
梗概可折旧资产的估计使用寿命不会改变财报过去的时期记录的
The impairment of plant assets 固定资产减值
将资产减值至公允价值,借记作为抵消账户。
Other depreciation methods
The units-of-output method 产量法
在很多情况下好比加速折旧法
MACRS 修正的加速成本回收制
Sum-of-the -years' digits
一种Accelerated depreciation
Decelerated depreciation methods
Disposal of plant and equipment
An entry should be made to update depreciation to the date of disposal. When plant assets are sold,any gain or loss on the disposal is computed by comparing the book value with the amount received from the sale. The disposal of a depreciable asset at a price equal to book value results in neither a gain nor a loss.
Nature Resources
They are physically removed from natural environment and are conveted into inventory.As it is sold,this cost is transferred to COGS.
Depletion 损耗
Plant transactions and the statement of cash flows
Cash flows relating to acquisitions and disposals of plant assets appear in the statement of cash flows,classified as investing activities. Depreciation and amortization expense both reduce net income,but they have no effect on cash flows. 对减损资产进行减值是一项非现金性支出或费用,对现金流量也不产生立即影响。
Intangible Assets
Amoetization 摊销
将无形资产在使用寿命期间内系统地转为费用。
The straight-line method normally is used
Debit to Amortization
Credit to the intangible asset
Goodwill 商誉
Estimated value of the business as awhole减去Fair market value of net identifiable assets Present value:未来现金流的现值是指一个充分占有信息的投资者为获得收取未来现金流量的权利而现在愿意支付的金额。 Net identifiable assets:可辨认净资产是指除商誉以外的所有资产减去负债。
代表企业收购其他公司时为购买某些想要的无形属性而支付的金额
Patents
大多用straight-line method
Trademarks and trade names
Franchises 特许经营权
Copyrights 版权
R&D costs 研发支出
R&D to Sales=R&D Costs ÷ Net Sales
Acquisitions of Plant Assets
Some special considerations
Land
Land improvements
Buildings
Equipment
Allocation of a Lump-Sum Purchase
一次性采购分配
Capital expenditures and revenue expenditures
区别capital expenditures和revenue expenditures
Expenditures that are not material in dpllar amount会被记录成expense of the current peried.
capital支出
charging an expenditure to an asset account rather than an expense account. 购置或扩建固定资产的支出,记入资产账户。 Benefit several accounting periods
revenue支出
拥有和使用固定资产及设备而发生的必要的日常修理、维护、燃料和其他项目支出,借记费用账户。 Benefit only the current period / that is not material in amount.
Intangible Assets
Plant assets
可视作长期预付费用
Tangible plant assets
Property subject to depreciation
Land
No depreciation
Intangible assets
Natural resources