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胖婷肥周 · 2022年09月11日

第二年不是应该就是正常折旧了吗?

NO.PZ2019120301000238

问题如下:

Question A company uses the straight-line method to depreciate its assets. One of its assets is accounted for under the revaluation model. At the end of Year 1, a revaluation gain is recorded for this asset in other comprehensive income. If there is no further revaluation in Year 2, what is the most appropriate depreciable base for the asset in Year 2?

选项:

A.No depreciation expense will be recorded under the revaluation model B.The asset’s value including the revaluation gain C.The asset’s original cost

解释:

Solution

B is correct. The revaluation model essentially resets the asset’s carrying value to fair value. Depreciation is then calculated based on the new carrying value, which would include the revaluation gain.

A is incorrect. This would be correct under a fair value approach, which is allowed for investment property. No depreciation is recorded under this approach.

C is incorrect. This would be correct under the cost approach.

第一年有一个新的value,资产负债表左右该处理的第一年都处理了。

第二年没有一个新的value,那不就是正常的这就就好了,所以选择C 啊

1 个答案

Kiko_品职助教 · 2022年09月13日

嗨,努力学习的PZer你好:


C选项意思是资产的原始成本,说的是没有revaluation之前的。这肯定是不对的。

第二年没有再revaluation,所以折旧基数应该是第一年已经revaluation的基础上再进行折旧。所以答案是B

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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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