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QE_erica · 2022年09月11日

人员培训的费用，不能对公司长期带来利益吗？

  1. CFA I
  2. FRA

NO.PZ2018062018000047

问题如下：

Which of the following expenditures will be capitalized with the purchase of property and equipment?

选项：

A.

Repainting the adjoining offices.

B.

Training staff on maintaining the machine.

C.

Installation and testing of the machine.

解释：

C is correct. The company will capitalize the costs that are necessary to get the new machine ready for its intended use, including the installation and testing of the machine. Training the staff is not necessary to get the asset ready for its intended use and repainting the offices does not extend the life, so they will be expensed.

为什么不能当做是一个可以capitalize的项目

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Kiko_品职助教 · 2022年09月13日

嗨，爱思考的PZer你好：


资本化的原则是PPE达到可以使用销售状态的过程都是可以资本化，例如安装费用测试费用。其他和它达到可使用状态没关系的，比如人员培训都需要费用化。这个人员培训费用是很典型的费用化项目，同学可以着重记忆一下。

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加油吧，让我们一起遇见更好的自己！

QE_erica · 2022年09月24日

谢谢老师，联系着题目的时候还没有学习这一张ppt了。谢谢。现在明白多了 达到销售状态与达到使用状态的区别

Kiko_品职助教 · 2022年09月26日

嗨，爱思考的PZer你好：


不客气~加油

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加油吧，让我们一起遇见更好的自己！

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相关问题

NO.PZ2018062018000047 问题如下 Whiof the following expentures will capitalizewith the purchase of property anequipment? A.Repainting the aoining offices. B.Training staff on maintaining the machine. C.Installation antesting of the machine. C is correct. The company will capitalize the costs thare necessary to get the new machine rea for its intenuse, inclung the installation antesting of the machine. Training the staff is not necessary to get the asset rea for its intenuse anrepainting the offices es not extenthe life, so they will expense 装修费用为什么不能资本化？一般来说装修费用也是可以计提折旧的啊；机器调试费用一般应该是在调试安装完成后再计入折旧的啊，而他这个题目写的是testing，应该是在调试中吧

2022-09-23 00:00 1 · 回答

Training staff on maintaining the machine. Installation antesting of the machine. C is correct. The company will capitalize the costs thare necessary to get the new machine rea for its intenuse, inclung the installation antesting of the machine. Training the staff is not necessary to get the asset rea for its intenuse anrepainting the offices es not extenthe life, so they will expense不懂A为什么不是。。。。。

2020-06-26 04:20 1 · 回答

Training staff on maintaining the machine. Installation antesting of the machine. C is correct. The company will capitalize the costs thare necessary to get the new machine rea for its intenuse, inclung the installation antesting of the machine. Training the staff is not necessary to get the asset rea for its intenuse anrepainting the offices es not extenthe life, so they will expense请问期间费用是费用化 调试至可销售的状态费用就是资本化吗 这个知识点有点不太清楚

2020-02-20 16:43 1 · 回答