Principles of Financial Accounting · 免费预览
有形资产与无形资产
长期资产可分为有形财产（如土地、房屋和设备，这些资产计提折旧）和无形资产（如专利和商标，这些资产可以摊销），其中土地作为不计提折旧的例外单独列示。
1. Two families of long-term assets
Two families of long-term assets
2. Tangibles and the land exception
Tangibles and the land exception
3. Intangibles by life
Intangibles by life
4. Acquisition of either family
Acquisition of either family
5. The land exception
Why is land not depreciated? Use the figures from the worked example in this lesson and state the result in the requested units.
6. Indefinite-lived intangible
Which intangible asset is typically NOT amortized?
7. Research versus development
How are research and development costs treated differently?
8. Land improvements
A company buys land for a future warehouse and paves a parking lot on it. How are the land and the paving treated?
9. Finite intangible term
Complete the term. The systematic allocation of a finite-lived intangible asset's cost over its useful life is called ____.
10. Goodwill treatment
Goodwill from a business acquisition has which life classification, two words?