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小燃娃🤪 · 2022年09月23日

这道题不严谨

  1. CFA I
  2. FRA

NO.PZ2018062018000047

问题如下：

Which of the following expenditures will be capitalized with the purchase of property and equipment?

选项：

A.

Repainting the adjoining offices.

B.

Training staff on maintaining the machine.

C.

Installation and testing of the machine.

解释：

C is correct. The company will capitalize the costs that are necessary to get the new machine ready for its intended use, including the installation and testing of the machine. Training the staff is not necessary to get the asset ready for its intended use and repainting the offices does not extend the life, so they will be expensed.

  1. 装修费用为什么不能资本化？一般来说装修费用也是可以计提折旧的啊；
  2. 机器调试费用一般应该是在调试安装完成后再计入折旧的啊，而他这个题目写的是testing，应该是在调试中吧
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1 个答案

Kiko_品职助教 · 2022年09月26日

嗨，从没放弃的小努力你好：


1.资本化的原则是PPE达到可以使用销售状态的过程需要资本化。A说的是repainting，重新装修粉刷属于后期维护了，不满足资本化原则。

2.安装以及测试，都是使PPE能够达到可使用销售状态的必要步骤。都需要资本化。请看下讲义这部分内容。


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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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NO.PZ2018062018000047 问题如下 Whiof the following expentures will capitalizewith the purchase of property anequipment? A.Repainting the aoining offices. B.Training staff on maintaining the machine. C.Installation antesting of the machine. C is correct. The company will capitalize the costs thare necessary to get the new machine rea for its intenuse, inclung the installation antesting of the machine. Training the staff is not necessary to get the asset rea for its intenuse anrepainting the offices es not extenthe life, so they will expense 为什么不能当做是一个可以capitalize的项目

2022-09-11 18:46 2 · 回答

Training staff on maintaining the machine. Installation antesting of the machine. C is correct. The company will capitalize the costs thare necessary to get the new machine rea for its intenuse, inclung the installation antesting of the machine. Training the staff is not necessary to get the asset rea for its intenuse anrepainting the offices es not extenthe life, so they will expense不懂A为什么不是。。。。。

2020-06-26 04:20 1 · 回答

Training staff on maintaining the machine. Installation antesting of the machine. C is correct. The company will capitalize the costs thare necessary to get the new machine rea for its intenuse, inclung the installation antesting of the machine. Training the staff is not necessary to get the asset rea for its intenuse anrepainting the offices es not extenthe life, so they will expense请问期间费用是费用化 调试至可销售的状态费用就是资本化吗 这个知识点有点不太清楚

2020-02-20 16:43 1 · 回答