Principles of Financial Accounting · 免费预览
资本化成本与费用
延长资产寿命或提高资产产出的成本应予资本化，计入资产的账面金额；而日常修理和维护费用则在发生时计入费用。至于两者之间的界限，则需就未来的受益情况作出判断。
1. The capitalization question
The capitalization question
2. Capital expenditure examples
Capital expenditure examples
3. Betterments, extraordinary repairs, and judgments
Betterments, extraordinary repairs, and judgments
4. Error consequences
Error consequences
5. Capital expenditure definition
Which cost is a capital expenditure? Use the figures from the worked example in this lesson and state the result in the requested units.
6. Why capitalization implements matching
Why capitalize a long-term asset rather than expense it at purchase?
7. Extraordinary repair treatment
An engine overhaul extends a delivery truck's useful life by three years. How is the cost treated?
8. Materiality threshold purpose
Why do organizations set capitalization thresholds such as 500 dollars?
9. Term for immediately expensed spending
Costs that maintain an asset and are expensed as incurred are called ____ expenditures. One word.
10. Immediate expense account
Routine repainting of a building is recorded by debiting repairs and ____ expense. One word.