NO.PZ2016012102000122
问题如下:
In year 2008, Joe Corp. bought a truck at $25,000. At the end of year 2009, the fair value of the truck was $22,000. If the truck's fair value is $26,000 in 2010, how much is recognized in Joe's income statement using the revaluation method at the end of year 2010?
选项:
A.0.
B.$3,000.
C.$4,000.
解释:
B is correct.
Revaluation method is used in this question.
In 2009, the loss=$25,000-22,000=$3,000 was recognized in net income.
In 2010, the recovery of $3,000 is recognized in income statement, and the gain=$26,000-25,000=$1,000 is recognized as surplus in shareholders' equity.
考点:Revaluation method
本题采用重估法(Revaluation method)。
Revaluation Model,是用fair value 入账,但是低于历史成本的时候gain/loss是再NI里面, 超过历史成本的gain、loss 记在OCI里面。
2009年,亏损 = $25,000-22,000=$3,000 计入净利润。
2010年,收回的$3,000计入利润表,收益 = $26,000-25,000=$1,000,(即超过历史成本的部分gain) 计入股东权益中的OCI。
在revaluation model 下,先上升再下降或者先下降再上升,是不是都是按照原路径抵扣,剩下的部分再按照gain——OCI ;loss——I/S 处理,比如:1000——1200——850中,因为1000-1200是记的OCI,所以1200-850也应该先记200的OCI,后面多余的150再记I/s LOSS;本题,因为先记了3000的I/S loss ,所以回冲的3000也应该匹配先抵扣I/S 的gain?