不動產、廠房及設備－購置、折舊、折耗與除列
DESCRIPTION
不動產、廠房及設備－購置、折舊、折耗與除列. Chapter 7. 1. 不動產、廠房及設備資產成本之認定及其衡量方法 2. 資產交換之會計處理原則 3. 借款成本 ( 利息 ) 資本化之計算與處理方式 4. 折舊之概念及計算方法 5. 折耗之性質及計算方法 6. 購入後發生成本之會計處理方法 7. 除列之會計基本原則. 章首故事. - PowerPoint PPT PresentationTRANSCRIPT
PowerPoint Chapter 7
7
7
7
:
()
7
3.
5.
5.
×1 4 24
$100,000,000
= $102,000,000
():
(2) ()
*
= $140,000 + $30,000 − $20,000 = $150,000
150,000
- 110,000
20,000
250,000
30,000
= $160,000 − $10,000 + $20,000 = $170,000
170,000
- 40,000
10,000
200,000
20,000
() 480,000
-() 120,000
() 600,000
= $410,000 − $10,000 = $400,000
7-3 ($250,000) (= $700,000 − $420,000 + $10,000 = $290,000) ( 8 )
() 290,000
-() 420,000
10,000
() 700,000
() 200,000
-() 430,000
10,000
() 640,000
7
2. :
7
*
1 1 $200,000
4 1 $400,000
7 1 $600,000
×1
5 ( 12%×0 ) $400,000
3 ( 10%×0 ) $800,000
(1): ×1 ×1
7-5
= ($200,000 + $400,000 − $500,000) (4/1 ) × 9/12 + $600,000 (7/1 ) × 6/12
= $375,000
= 10.67%
$40,013
:
7
×3 7 1 $1,030,000 250,000 100,000,000 $30,000
7-6
:
(1)
:
(1)
7-7
7-7
×6 $900,000 $1,000,000
7
×6 $1,000,000 $1,000,000
7
:
×6 $1,000,000
7
×2 1 1 10 $20,000 3 $5,000×4 1 1 3 $24,000×5 1 1 7 $40,000
7-8
= $50,000 ÷ $200,000 = 25%
×2/1/1 10
35,000
7
×1 $1,020,000 $285,000 $360,000 $555,000 5 4 $40,000 5 $26,500 ( A) ×2 A $820,000 6 $56,800 ×3 $150,000
(1) ×1×2 (2) ×3
7-9
×2 = [$204,000 + ($820,000 − $56,800) ÷ 6] /($1,020,000 + $820,000)
= ($204,000 + $127,200) ÷ $1,840,000 = 18%
7-9
×3 = ($66,500 + 89,050 + $127,200) ÷ ($1,840,000 − $242,250) = $282,750 ÷ 1,597,750 = 17.7%
×3 = ($1,840,000 − $242,250) ×17.7% = $282,802
7-9
7
×1 1 1 1,500 $3×1 12 31 150 $100 $4 ×2 12 31 450 $400 $4.5
(a) (b)
7-10
(IAS 8)
7
×5 7 $1,000,000 4 $100,000× 5× 9
×6 : ($360,000 × 6/12) + ($270,000 × 6/12) = $315,000
×7 : ($270,000 × 6/12) + ($180,000 × 6/12) = $225,000
×8 : ($180,000 × 6/12) + ($90,000 × 6/12) = $135,000
×9 : $90,000 × 6/12 = $45,000
7-11
7
×1 4 $1,785,714 $1,500 $6,500 2% $15,000 6 $150,000 ×3 ×3 4 $125,000 ×1 ×6 ( )
7-12
= $1,758,000 − $150,000 = $1,608,000
= $1,608,000 ÷ 6 = $268,000
×2 = $268,000
= 1 ÷ 4 × 2 = 50%
7-12
×4 = ($1,289,000 − $644,500) × 50% = $322,250
×5 = ($1,289,000 − $644,500 − $322,250) × 50% = $161,125
×6 = $1,289,000 − $644,500 − $322,250 − $161,125 − $125,000
= $36,125
1.:
2.:
() () ÷
7
×1 1 1 $3,000,000 $500,000×1 2 1 $500,000$1,000,000 4 $6,500,000 $500,000 1,000,000 ×1 10,000
×1
= $10,000,000
7-13
$250,000 ( = 1,000,000 ÷ 4)
250,000
250,000
$1,000,000
$2,350,000
$1,150,000
$750,000
(1)
(2) ×9 $1,574,000×8×9 380,000 714,000 ×9
7-14 ( )
= ($5,250,000 − $500,000) ÷ 2,500,000
= $1,574,000 − $1,150,000 = $ 424,000
$2.1×714,000 = $1,499,400
( ) 1,499,400
( ) 1,499,400
$180,000
1,400,000 540,000 1,700,000 $352,000 $286,000×8 1,523,000 1,200,000 ×9 1,829,000 1,586,000 ×9 $33,660 200,000 ×8
7-15
7
= $180,000 + $270,000 = $450,000 ( )
940,000
450,000
7-15
= 1,829,000 + 323,000 − 1,586,000 = 566,000
7-15
*
*
7
×1 1 1 $2,000,000 20 4 ×1 1 2 $400,000 IAS16 ×2 2 ×2 $500,000x1x2
7-16
2,000,000
2,000,000
400,000
400,000
200,000 *
7-16
500,000
7
×19 4 $2,400,000 $1,800,000 $600,000 ×08 $1,900,000 $1,500,000 $400,000 20 5%
7-17
× 19 1 4 = $1,500,000 ÷ 20 ÷ 12 × 4 = $25,000
×19 4 = $1,500,000 ÷ 20 × 11 + $25,000 = $850,000
= $2,400,000 × 5% = $120,000
= $1,800,000 − ($1,500,000 − $850,000) − $90,000 = $1,060,000
7-17
25,000
7
×1 $7,000,000 ( $15,000,000 $8,000,000) ×2 4 1 $13,000,000$10,000,000 $3,000,000 ×2 12 31 $11,000,000
7-18
7
×1 1 1 $4,000,000 $2,000,000 5
7A-1
7
×1 1 1 20 $2,000,000,000 ×1 6 1 ×3 12 31 $4,000,000,000 20
7A-2
4,000,000,000
7
7A-2 ×6 1 1 (1) $2,000,000,000 (2) $500,000,000
(1) ×6/1/1 1,800,000,000
7
IFRS IFRS 50% $10,000,000 ×2 ×2 12 31 $5,000,000 ×2 12 31
×2/12/31 5,000,000
7
×1 1 1 IFRS $6,000,000 IFRS ×1 1 1 3 IFRS ×3 ×1
×1/1/1 6,000,000
7
7A-5 ×2 1 1 IFRS ×2 1 1 : (1) (2) $3,000,000
(1)
7A-6
7
7
7
:
()
7
3.
5.
5.
×1 4 24
$100,000,000
= $102,000,000
():
(2) ()
*
= $140,000 + $30,000 − $20,000 = $150,000
150,000
- 110,000
20,000
250,000
30,000
= $160,000 − $10,000 + $20,000 = $170,000
170,000
- 40,000
10,000
200,000
20,000
() 480,000
-() 120,000
() 600,000
= $410,000 − $10,000 = $400,000
7-3 ($250,000) (= $700,000 − $420,000 + $10,000 = $290,000) ( 8 )
() 290,000
-() 420,000
10,000
() 700,000
() 200,000
-() 430,000
10,000
() 640,000
7
2. :
7
*
1 1 $200,000
4 1 $400,000
7 1 $600,000
×1
5 ( 12%×0 ) $400,000
3 ( 10%×0 ) $800,000
(1): ×1 ×1
7-5
= ($200,000 + $400,000 − $500,000) (4/1 ) × 9/12 + $600,000 (7/1 ) × 6/12
= $375,000
= 10.67%
$40,013
:
7
×3 7 1 $1,030,000 250,000 100,000,000 $30,000
7-6
:
(1)
:
(1)
7-7
7-7
×6 $900,000 $1,000,000
7
×6 $1,000,000 $1,000,000
7
:
×6 $1,000,000
7
×2 1 1 10 $20,000 3 $5,000×4 1 1 3 $24,000×5 1 1 7 $40,000
7-8
= $50,000 ÷ $200,000 = 25%
×2/1/1 10
35,000
7
×1 $1,020,000 $285,000 $360,000 $555,000 5 4 $40,000 5 $26,500 ( A) ×2 A $820,000 6 $56,800 ×3 $150,000
(1) ×1×2 (2) ×3
7-9
×2 = [$204,000 + ($820,000 − $56,800) ÷ 6] /($1,020,000 + $820,000)
= ($204,000 + $127,200) ÷ $1,840,000 = 18%
7-9
×3 = ($66,500 + 89,050 + $127,200) ÷ ($1,840,000 − $242,250) = $282,750 ÷ 1,597,750 = 17.7%
×3 = ($1,840,000 − $242,250) ×17.7% = $282,802
7-9
7
×1 1 1 1,500 $3×1 12 31 150 $100 $4 ×2 12 31 450 $400 $4.5
(a) (b)
7-10
(IAS 8)
7
×5 7 $1,000,000 4 $100,000× 5× 9
×6 : ($360,000 × 6/12) + ($270,000 × 6/12) = $315,000
×7 : ($270,000 × 6/12) + ($180,000 × 6/12) = $225,000
×8 : ($180,000 × 6/12) + ($90,000 × 6/12) = $135,000
×9 : $90,000 × 6/12 = $45,000
7-11
7
×1 4 $1,785,714 $1,500 $6,500 2% $15,000 6 $150,000 ×3 ×3 4 $125,000 ×1 ×6 ( )
7-12
= $1,758,000 − $150,000 = $1,608,000
= $1,608,000 ÷ 6 = $268,000
×2 = $268,000
= 1 ÷ 4 × 2 = 50%
7-12
×4 = ($1,289,000 − $644,500) × 50% = $322,250
×5 = ($1,289,000 − $644,500 − $322,250) × 50% = $161,125
×6 = $1,289,000 − $644,500 − $322,250 − $161,125 − $125,000
= $36,125
1.:
2.:
() () ÷
7
×1 1 1 $3,000,000 $500,000×1 2 1 $500,000$1,000,000 4 $6,500,000 $500,000 1,000,000 ×1 10,000
×1
= $10,000,000
7-13
$250,000 ( = 1,000,000 ÷ 4)
250,000
250,000
$1,000,000
$2,350,000
$1,150,000
$750,000
(1)
(2) ×9 $1,574,000×8×9 380,000 714,000 ×9
7-14 ( )
= ($5,250,000 − $500,000) ÷ 2,500,000
= $1,574,000 − $1,150,000 = $ 424,000
$2.1×714,000 = $1,499,400
( ) 1,499,400
( ) 1,499,400
$180,000
1,400,000 540,000 1,700,000 $352,000 $286,000×8 1,523,000 1,200,000 ×9 1,829,000 1,586,000 ×9 $33,660 200,000 ×8
7-15
7
= $180,000 + $270,000 = $450,000 ( )
940,000
450,000
7-15
= 1,829,000 + 323,000 − 1,586,000 = 566,000
7-15
*
*
7
×1 1 1 $2,000,000 20 4 ×1 1 2 $400,000 IAS16 ×2 2 ×2 $500,000x1x2
7-16
2,000,000
2,000,000
400,000
400,000
200,000 *
7-16
500,000
7
×19 4 $2,400,000 $1,800,000 $600,000 ×08 $1,900,000 $1,500,000 $400,000 20 5%
7-17
× 19 1 4 = $1,500,000 ÷ 20 ÷ 12 × 4 = $25,000
×19 4 = $1,500,000 ÷ 20 × 11 + $25,000 = $850,000
= $2,400,000 × 5% = $120,000
= $1,800,000 − ($1,500,000 − $850,000) − $90,000 = $1,060,000
7-17
25,000
7
×1 $7,000,000 ( $15,000,000 $8,000,000) ×2 4 1 $13,000,000$10,000,000 $3,000,000 ×2 12 31 $11,000,000
7-18
7
×1 1 1 $4,000,000 $2,000,000 5
7A-1
7
×1 1 1 20 $2,000,000,000 ×1 6 1 ×3 12 31 $4,000,000,000 20
7A-2
4,000,000,000
7
7A-2 ×6 1 1 (1) $2,000,000,000 (2) $500,000,000
(1) ×6/1/1 1,800,000,000
7
IFRS IFRS 50% $10,000,000 ×2 ×2 12 31 $5,000,000 ×2 12 31
×2/12/31 5,000,000
7
×1 1 1 IFRS $6,000,000 IFRS ×1 1 1 3 IFRS ×3 ×1
×1/1/1 6,000,000
7
7A-5 ×2 1 1 IFRS ×2 1 1 : (1) (2) $3,000,000
(1)
7A-6