part 7 long-term assets七部分长期资产.pptxVIP

WuhanUniversitybusinessschoolLishuping1Part7Non-currentAssetsandDepreciationLearningObjectives(P127)1.Howplantassetsarerecordedintheaccounts.2.Themeaningandsignificanceofstraight-lineandaccelerateddepreciation.3.Howdepreciationisrecorded.4.Themeaningofdepletion

andhowitisrecorded.5.Howintangibleassets

arerecorded.

WuhanUniversitybusinessschoolLishuping2范例沃玛特公司总经理的一封公开信中说：

在合并超级商场与沃玛特商场基础上建立起来的沃玛特超级中心已顺利完成了第三年的改造装修工程。这6个商场和1992年计划增加的12到15个新商场将有助于我们发展完全一次购齐的购货模式，并取得比1991年更多的收入，目前超级中心有16万到18万平方英尺的可利用面积，它将有力促进沃玛特公司的持续增长和在市场上占据领先地位。我们去年的资本性支出为25亿元，目前正计划在1993财务年度把资本性支出增至28亿元。我们正努力维护整个体系并建设销售和运输等基本设施，同时提高我们的生产能力并降低经营过程中的费用。提供比以前更多、更好和更便宜的商品是销售和运输部门的成绩和他们未来的奋斗目标······

WuhanUniversitybusinessschoolLishuping37-1Howplantassetsarerecordedintheaccounts●Definition：NoncurrentAssetsalsoarecalledLong-livedassets:tangibleassetsandintangibleassets.Tangibleassets(plantassetsorfixedassets)arelonglivedandrelativelypermanenttangibleassetsthatareusedinthenormaloperationsofthebusinessandnotintendedforresale.(P127)●Depreciation：Depreciationmeanstheallocationofthecostofaplantassettotheperiodinwhichservicesarereceivedfromtheasset.●Asyoucanimagine,accountingfornoncurrentassetspresentssomeinterestinganduniqueconcerns.ThemainissueiswhentochargethecostofanoncurrentassetsasanexpenseontheeStatement.

WuhanUniversitybusinessschoolLishuping4OntheBalanceSheetandeStatement.BalanceSheeteStatementLand

BuildingsandequipmentDepreciation

NaturalresourcesDepletion

IntangibleassetsAmortizationcostofplantassetsINCOMESTATEMENTRevenueExpenses:DepreciationBALACESHEET

Assets:

PlantandEquipmentastheservicesarereceived

WuhanUniversitybusinesssc