Initial measurement-at cost是什么_2021年ACCA考試FR知識點(diǎn)
這一秒不放棄，下一秒就有希望!堅(jiān)持下去就會成功。東奧小編為大家整理了ACCA考試FR科目知識點(diǎn)，希望能夠幫助到大家。
【內(nèi)容導(dǎo)航】
Initial measurement-at cost初始計(jì)量成本
【知識點(diǎn)】
Initial measurement-at cost初始計(jì)量成本
Initial measurement-at cost初始計(jì)量成本
Item of PPE
All costs required to bring an asset into working condition
Purchase price (less trade discount or rebate)
Import duties and non-refundable purchase taxes
Direct attributable costs:
Site preparation cost
Initial delivery and handling costs
Installation costs
Set-up and testing costs
Professional fees (architects, engineers)
Initial estimated cost of dismantling and removing the asset and restoring the site(@ present value)(IAS 37)
Excluding
Administration and general overheads
Start-up and similar pre-production costs
Initial operating losses before the asset reaches planned performance
以上就是東奧小編為大家整理的ACCA考試相關(guān)知識點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，最后，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第13講
(本文為東奧會計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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