中级财务会计存货估值的其它问题参考.ppt

homework E9-2,3,5,7,10,13,16,20 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 现金折扣 — 总价法、净价法（更多人采用） 递延支付合同 — 通过长期信贷契约购买的资产，应该按照契约双方在交易日交换的对价的现值记录购买资产的价值. 一揽子购买 — 根据资产公允价值的相对比例，将总成本分摊到不同的资产中. 股票发行— 发行股票的市场价值是获取财产成本的一个公允的指示。 LO 5 Understand accounting issues related to acquiring and valuing plant assets. 递延支付合同 — 通过长期信贷契约购买的资产，应该按照契约双方在交易日交换的对价的现值记录购买资产的价值.. LO 5 Understand accounting issues related to acquiring and valuing plant assets. =($100,000-$24,184) * 10% effective-interest approach, Chapter 7, PPT 75 year installment Interest expense principle reduced Balance of priciple ① ② ③＝last ⑤×10% ④＝③－② ⑤＝last ⑤－④ 0 =1000000-24184 =75816 1 200000 7582 =200000-7582 =75816-(2000000-7582) =63400 2 200000 6340 =200000-6340 … 3 200000 4 200000 5 200000 0 合计 1000000 24184 758