中级财务会计(双语)第五章

LOGOChapter5Property,Plant,andEquipmentandIntangibleAssets有形资产Patents,copyrights,trademarks,andgoodwillIntangibleassets无形资产Thedifferencesoftwotypesofassets:Tangibleassets:havephysicalsubstance(canbeseenandtouched)Intangibleassets:havenophysicalsubstanceTangibleassets:theextentandtimingoftheirfuturebenefitsarecertain.未来经济利益流入的金额和时间具有确定性Intangibleassets:theextentandtimingoftheirfuturebenefitsareuncertain.Balancesheetof2009:(Wal-Mart)Fourpartswillbediscussed:Costofequipment(P178)Costofland(P178)Costofbuilding(P180)Costofnaturalresources(P180)Costofequipmentincludes:Purchaseprice(lessanypurchasediscount)SalestaxorinsuranceTransportationcost运输成本Expendituresforinstallation,testing,ortrialruns安装成本、测试成本、试运行成本Legalfeestoestablishtitle取得所有权证明的法律费Illustration5-1P179Purchaseprice:$62,000Transportationcost:$1,000Shippinginsurance:$300Installationcost:$1,200Costoftrialruns:$600Totalcostofthisequipment=62,000+1,000+300+1,200+600=65,100Exercise:MadHatterEnterprisespurchasednewequipmentfor$365,000,termsf.o.b.shippingpoint.Othercostsconnectedwiththepurchasewereasfollows:Statesalestax29,200Freightcosts5,600Insurancewhileintransit800Insuranceafterequipmentplacedinservice1,200Installationcosts2,000Insuranceforthefirstyearofoperations2,400Testing700Required:Determinethecapitalizedcostoftheequipment.Costoflandincludes:PurchasepriceincludingtaxandinsuranceClosingcostssuchasfeesforthelawyer,agentcommissions交易手续费如律师费、代理商佣金等Expendituresofclearing,filling,draining清理费、平整费、排污费Expendituresofremovingoldbuildings旧建筑物拆除费Revenuesfromthesaleofsalvagedmaterialsfromoldbuildingsreducethecostofland.旧建筑物残余废料的变卖收入应从土地的成本中扣减出来Costofbuildingsincludes:PurchasepriceRealtorcommissionsandlegalfees房地产经纪人佣金和法律费Constructioncosts建筑成本Reconditioningcost装修费Exercise:OnMar.1,2011,BeldonCorporationpurchasedlandfor$60,000.Anoldbuildingwasremoved,andconstructionbeganonanewbuildingthatwascompletedonDec.15,2011.Costofremovingtheoldbuilding:$4,000Contractor’sfees(forthenewbuilding):$12,000Legalfeesfortitleinvestigationofland:$2,000Constructioncosts:500,000Interestonconstructionloan:5,000Salvagedmaterialsofoldbuildingweresoldfor$2,000.Determinethecostoflandandthenewbuilding.Costofnaturalresourcesincludes:AcquisitioncostsExplorationcostsDevelopmentcostsRestorationcostsAcquisitioncosts取得成本Theamountpaidtoacquiretherightstoexploreforundiscoverednaturalresourcesortoextractprovennaturalresources.是指为获得那些尚未发现的自然资源的勘探权或者是已经被证实的自然资源的开采权所花费的支出额OftenincurredbeforeproductionbeginsExplorationcosts勘探成本Costsofsearchingfornaturalresources搜寻自然资源所发生的支出OftenincurredbeforeproductionbeginsDevelopmentcosts开发成本Areincurredaftertheresourceshasbeendiscoveredbutbeforeproductionbegins.是指自然资源已经被发现而尚未开始开采之前发生的支出。Restorationcosts复原成本Thesearecoststorestorelandorotherpropertytoitsoriginalconditionafterextractionofthenaturalresourceends.是指自然资源开采结束后，使土地或其他不动产恢复到其原始状态所发生的支出。Ithappensduringorattheendofproduction.Costofnaturalresources=Acquisitioncost+explorationcost+developmentcost+restorationcostThecostsofequipmentandotherassetsacompanyusestoexplorenaturalresourcesarenotincludedinthecostofnaturalresources.用来开发自然资源的设备的成本不被包含在自然资源的成本中。Acquisitioncost,explorationcostanddevelopmentcostareallincurredbeforeproductionbegins.Theyaremeasuredattheirhistoricalcost.Usually,theyarepaidincashimmediately.Restorationcostwillbeincurredduringorattheendofproduction.Itismeasuredatitsfairvalue.Itshouldbepaidinthefuture.Assetretirementliability资产退役负债liabilityAssetretirementliabilityArisefrom“assetretirementobligation”Restorethepropertytoitsoriginalcondition(恢复资产到其原始状态)Itshouldbemeasuredatfairvalue.Fairvalueof“assetretirementliability”=thepresentvalueofestimatedfuturecashoutflows“资产退役负债”的公允价值=估计的未来现金流出的现值Dr.NaturalresourceCr.CashAssetretirementliabilityAcquisitioncostExplorationcostDevelopmentcostRestorationcostAcquisitioncostExplorationcostDevelopmentcostRestorationcostWhenthereisanequipmentusedfordevelopingthenaturalresources,Dr.EquipmentCr.CashIllustration5-3P182Acquisitioncost:$1,000,000Explorationcost:$800,000Developmentcost:$500,000Costofequipment:$6