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xicc · 2025年01月13日

答案中为什么减掉的是公允价值10啊？

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  2. FRA

NO.PZ2018062004000105

问题如下：

Company A received $8 million from the equipment sale and reported a loss on the sale of equipment of $2 million in 2017. In addition, the company recorded depreciation expense of $5 million. According to the following information, what's the amount of capital expenditure?

选项：

A.

$25 million.

B.

$30 million.

C.

$35 million.

解释：

A is correct.

Gain or loss= Proceeds received-disposal NBV

-2=8-disposal NBV, disposal NBV=10

BVB+ CapEx- Disposal BV- Dep=BVE

(120-45)+CapEx-10-5=(135-50), Capex=25.

答案中为什么减去的是公允价值10？

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1 个答案

王园圆_品职助教 · 2025年01月13日

同学你好，你问的是”(120-45)+CapEx-10-5=(135-50), Capex=25.“最后一步中这里的减去10吗？

这里减去的10是被处置的资产的账面剩余价值，不是什么公允价值啊。

我们运用的BASE法则就是：BVB（期初资产余额）+ CapEx（也就是新买入的资产价值）- Disposal BV（也就是被处置的资产价值）- Dep（当期新发生的折旧）=BVE（期末资产余额）——通过这个BASE法则，我们确实需要把被处置资产的账面剩余价值减去才能求解CAPEX的值呢


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