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Ivana 🍭 · 2022年11月28日

老师请问这题是因为没有说明在revaluation model的情况下,所以gain也可以记入I/S中嘛?

NO.PZ2019120301000236

问题如下:

Question A company is selling a long-lived asset with a carrying amount of $70,000 for $80,000. The original cost of this asset was $120,000. In the year of sale, this event is most likely to be reported on the income statement as:

选项:

A.a gain of $10,000. B.a loss of $40,000. C.revenues of $80,000.

解释:

Solution

A is correct. When a long-lived asset is sold, only the net gain or loss is reported on the income statement. The gain or loss on a sale = Sales proceeds – Carrying amount = $80,000 – $70,000 = $10,000 gain.

B is incorrect. It incorrectly subtracts original cost from sales proceeds: $80,000 – $120,000 = a loss of $40,000

C is incorrect. For the sale of capital assets only the net gain or loss is reported not the gross proceeds.

老师请问这题是因为没有说明在revaluation model的情况下,所以gain也可以记入I/S中嘛?

1 个答案

lynn_品职助教 · 2022年11月29日

嗨,爱思考的PZer你好:


要计算资产卖出时候的亏损或盈利的多少,都是需要用卖出资产收到的现金和资产卖出时候的carrying amount作比较得出差值后来确认的,同学上一道题也可以联合一起来看,我们这里并不涉及是不是用revaluation model,一概是要记入I/S的。

至于同学的疑惑其实是因为另外一个考点而产生的,即在revaluation model下,资产的价值涨跌都会反映在资产的carrying amount里面,账面价值体现的就是fair value,而在cost model下,carrying amount是要包括减值损失,以及累积折旧之后的资产的净价值,如果用historical cost直接=carrying amount来计算就不对。

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