Subsequent expenditure on property, plant andequipment_2021年ACCA考試FR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：楊柳2021-06-02 16:08:40

備考ACCA考試，掌握不好的知識(shí)點(diǎn)一定要多學(xué)多看，理解記憶，不要死記硬背。東奧小編為大家準(zhǔn)備了ACCA考試FR科目知識(shí)點(diǎn)，趕快來(lái)看一下吧。

PPE后續(xù)費(fèi)用處理_2021年ACCA考試FR知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Subsequent expenditure on property, plant and equipment-PPE后續(xù)費(fèi)用處理

【知識(shí)點(diǎn)】

Subsequent expenditure on property, plant and equipment-PPE后續(xù)費(fèi)用處理

Subsequent expenditure on property, plant and equipment should only be capitalized if (capital expenditure):

It enhances the assets economic benefits

It relates to an overhaul or required major inspection of the asset-the costs associated with this should be capitalized and depreciated over the time until the next overhaul or safety inspection

It is replacing a component of a complex asset. This can only be capitalized if the original component has been written off.

All other subsequent expenditure should be recognized in the statement of profit or loss, because it merely maintains the economic benefits originally expected (revenue expenditure).

An aircraft requires a planned overhaul each year at a cost of $5,000. This is a condition of being allowed to fly.

希望廣大備考ACCA考試的小伙伴們，能夠提前做好規(guī)劃，抓緊時(shí)間備考。最后預(yù)祝大家順利通過(guò)ACCA考試。

注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第14講

(本文為東奧會(huì)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)

贊
+1 打印

上一篇： Revaluation Model of PPE是什么_2021年ACCA考試FR知識(shí)點(diǎn)

下一篇： Item of PPE（成本包含項(xiàng)目）是什么_2021年ACCA考試FR知識(shí)點(diǎn)