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ACCA F7 3月考试冲刺,考前复习
时间 : 2017-04-17 11:23:04  点击量:0
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ACCA F7 3月考试冲刺,考前复习


Non-current assets
非流动资产
 
A non-current asset is an asset acquired for use on a continuing basis, normally over more than one year.
 
非流动资产指购买后连续使用的资产,通常超过一年。
 
Examples include 例如:
 

Land and buildings      

土地和建筑

Plant and machinery   

机器和设备

Fixtures and fittings    

固定装置

 
Non-current assets are recorded in the Statement of Financial Position. The items above are tangible non-current assets (with a physical existence).
 
非流动资产记入财务状况表。上述项目为有形非流动资产(具有物理实在)。
 
The cost of an asset can include all the costs incurred in bringing the asset into use, e.g. delivery, installation and set up costs.
 
资产成本包括将资产投入使用产生的所有成本,比如配送、安装和启动成本。
 
However, the costs of training staff training on how to use an asset are not included in the cost of the asset. The reason is that it is uncertain whether staff will stay in the business and hence the benefit of the training may not last for the full life of the asset.
 
但资产成本不包括培训员工使用资产的培训成本。原因是员工是否能继续为公司工作并不确定,因此培训利益可能不会持续到资产使用寿命结束。
 
A business must assess at the end of each reporting period whether there is any indication that an asset may be impaired. If an indication of impairment does exist, then the recoverable amount of the asset must be determined. If an impairment does occur, the entity must account for it.
 
An asset is impaired if its carrying amount is greater than its recoverable amount, where recoverable amount is the higher of:
 

Fair value less costs of disposal (net proceeds from the sale of the asset at arm’s length)

Value in use (the present value of the future cash flows that the asset is expected to generate)

 
企业必须在各报告期末评估资产是否有减值迹象。如果有迹象表明资产减值,则须确定资产的可收回金额。如果确实发生减值,企业必须将其计入报表。
 
资产的账面价值高于其可收回金额时,需进行减值,可收回金额指的是下列两者中较高者:
 
公允价值减去处置成本(公平交易中出售资产的净收益)

使用价值(预期资产产生的未来现金流的现值)
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