固定资产、自然资源与无形资产分析(ppt 82页)(英文版)
所属分类:资产管理
文件大小:786 KB
下载要求:10 学币或VIP
点击下载固定资产、自然资源与无形资产分析内容提要:
Plant assets are recorded at cost in accordance with the cost principle.
Cost consists of all expenditures necessary to acquire the asset and make it ready for its intended use.
These costs include purchase price, freight costs, and installation costs.
Expenditures that are not necessary should be recorded as expenses, losses, or other assets.
Cost is measured by the cash paid in a cash transaction or by the cash equivalent price when non-cash assets are used in payment.
The cash equivalent price is equal to the fair market value市场公允价值 of the asset given up or the fair market value of the asset received, whichever is more clearly determinable.
The cost of Land includes:
1 )cash purchase price
2 )closing costs such as title and attorney’s fees
3 )real estate brokers’ commissions
4 )accrued property taxes and other on the land assumed by the purchaser.
All necessary costs incurred in making land ready for its intended use are debited to the Land account.
The cost of land improvements includes all expenditures necessary to make the improvements ready for their intended use such as:
1 parking lots, paving
2 fencing, and
3 lighting.
..............................
精品资料网 m.cnshu.cn
Copyright © 2004- 粤ICP备10098620号-1