中级财务会计(双语)第六章概要.ppt

Chapter 6 Utilization and Impairment Depreciation Some important concepts: Service life (or useful life) 服务年限（使用年限） The amount of use that the company expects to obtain from the asset before disposing of it. 资产处置之前，公司预期能够获得的资产服务量。 The service life (or useful life) can be measured by units of time (时间单位) or by units of activity (工作量单位). A car can be used for 10 years. A car can be driven for 10,000 miles. Service life (or useful life) ≤ Physical life Depreciation Some important concepts: Acquisition cost (or original cost) 取得成本（原始成本） The initial value of the asset at its acquisition 资产购买时的初始价值 Depreciation Some important concepts: Residual value (or salvage value) 残值 The amount the company expects to receive for the asset at the end of its service life less any anticipated disposal costs 资产服务年限结束时，公司预期能够收到的扣除处置成本后的价值。 Because residual value for many assets can be very difficult to estimate, sometimes, companies simply assume a residual value of zero. Depreciation There are two types of depreciation methods: Time-based method 以时间为基础的方法 This method allocates the depreciable base according to the passage of time. 这种方法根据资产的使用时间对折旧基础进行摊销。 The service life is measured by units of time. Activity-based method 以工作量为基础的方法 This method allocates the depreciable base according to the input or output of the asset. 这种方法根据资产的投入或产出量对折旧基础进行摊销。 The service life is measured by units of activity. Time-based methods Two time-based depreciation methods: Straight-line method Accelerated method Sum-of-the-Year’s-Digits Method Declining Balance Methods Time-based methods Straight-line method 直线法 The straight-line depreciation method allocates an equal amount of depreciable base to each year of the asset’s service life. 直线折旧法，在资产的服务年限内平均摊销折旧基础。 Time-based methods Illustration 6-1 Acquisition cost: $250,000 Service life: 5 years Residual value: $40,000 Time-based methods Accelerated method 加速折旧法 A depreciation method which allows faster write-offs than the straight-line meth