Principles of Financial Accounting · 免费预览
长期资产会计核算中的特殊问题
自然资源在开采过程中进行折耗，资产需进行减值测试，当账面价值超过可收回价值时减记账面价值，相似资产交换时将原资产的账面价值结转到新资产中。
1. Depletion of natural resources
Depletion of natural resources
2. Impairment of long-lived assets
Impairment of long-lived assets
3. Exchanges of similar assets
Exchanges of similar assets
4. Retirement and sale
Retirement and sale
5. Depletion versus depreciation
What distinguishes depletion from depreciation?
6. Impairment trigger
Which event would trigger an impairment test for a long-lived asset?
7. Similar asset exchange
A machine with cost of 60,000 dollars and accumulated depreciation of 40,000 dollars is traded for a similar machine, with 5,000 dollars cash paid. What is the new machine's recorded cost?
8. Impairment reversal rule
An impaired asset later recovers market value. How is the recovery treated under GAAP?
9. Depletion per ton
A depletable base of 4,800,000 dollars covers 500,000 tons. Compute depletion per ton in dollars, number only.
10. Exchange book value
Equipment costs 60,000 dollars with 40,000 dollars of accumulated depreciation. Compute book value given up in an exchange in dollars, number only.