中级财务会计固定资产：取得和处置参考.ppt

Property, Plant, and Equipment Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE 利息开始资本化期间，当: 该项资产进行的支出已经发生 该项资产达到预定可使用状态所必需的活动已经在进行中 利息成本已经发生 Acquisition of PPE 必须低于: 该期发生的真实利息成本 或者可以避免的利息成本（如果没有构建资产） Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE 选择合适的利息率: 如果加权平均累计支出低于或者等于为建造该项资产专门借款的金额，采用这些专门借款发生的利息率作为恰当的利息率. 如果加权平均累计支出超过为建造该项资产发生的专门借款的金额，那么，超过部分应采用这期间所有其他在外的债务发生的加权平均利息率作为恰当的利息率. Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Acquisition of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE Valuation of PPE 世通的“线路费用”——资本化还是费用化？ Costs Subsequent to Acquisition Costs Subsequent to Acquisition Costs Subsequent to Acquisition Costs Subsequent to Acquisition Costs Subsequent to Acquisition Costs Subsequent to Acquisition Costs Subsequent to Acquisition Disposition of PPE Disposition of PPE Disposition of PPE Disposition of Plant Assets Disposition of Plant Assets Disposition of Plant Assets homework E9-2,3,5,7,10,13,16,20 E10- 1,3,5,7,10,12,14,18,22,24  Learning Objectives 描述财产、厂房和设备 识别财产、厂房和设备初始计量的成本范围 描述与自建资产有关的会计问题 描述与利息资本化有关的会计问题 理解厂房资产的购置以及计价有关的会计问题 描述资产购置的后续成本的会计问题 描述财产、厂房和设备处置的会计处理 减值规则 公司都受到资产减值规则的影响。这些规则确定，在经济状况恶化时，公司也许需要调低资产的成本以及反映资产有用性的降低. 本章的目的在于，学习折旧程序以及注销有形资产和自然资源成本的几种方法 Depreciation, Impairments, and Depletion 取得 折旧 出售或者处置 折旧 – 一种成本配置方法 折旧 – 一种成本配置方法 折旧 – 一种