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Sofia nice · 2023年09月23日

关于账面价值

NO.PZ2017102901000059

问题如下:

The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less:

选项:

A.

carrying amount.

B.

carrying amount adjusted for impairment.

C.

historical cost net of accumulated depreciation.

解释:

A is correct.

The gain or loss on the sale of long-lived assets is computed as the sales proceeds minus the carrying amount of the asset at the time of sale. This is true under the cost and revaluation models of reporting long-lived assets. In the absence of impairment losses, under the cost model, the carrying amount will equal historical cost net of accumulated depreciation.

老师说carrying amount是包括了减值损失,以及累积折旧之后的资产的净价值。全部的账面价值都是这样吗?我记得之前一些课后题里面的大case,会把减值损失,坏账准备这些单列,那这种,账面价值还是调整了折旧和减值之后的吗?

另外,如果账面价值已经调整了折旧,那累计折旧这种科目一般是放在哪里的呀?

2 个答案

lynn_品职助教 · 2023年09月24日

嗨,努力学习的PZer你好:


CFA不会考这么细哈,CPA才会。


carrying value就是账面价值,net carrying value 净值,账面余额教材上没出现过,其实就是balance

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lynn_品职助教 · 2023年09月24日

嗨,爱思考的PZer你好:


老师说carrying amount是包括了减值损失,以及累积折旧之后的资产的净价值。全部的账面价值都是这样吗?我记得之前一些课后题里面的大case,会把减值损失,坏账准备这些单列,那这种,账面价值还是调整了折旧和减值之后的吗?

另外,如果账面价值已经调整了折旧,那累计折旧这种科目一般是放在哪里的呀?


1、是的。


2、账面价值还是调整了折旧和减值之后的,因为还有一个账面余额。


3、累计折旧是单独列的,PPE的余额是账面余额,账面价值是我们计算。


账面余额就是初始计量成本,账面价值是账面余额减去折旧/摊销和减值准备。


1、对于固定资产/无形资产/以成本模式计量的投资性房地产:

账面余额=账面原价(就是买的时候花的成本)

账面净值=原价-累计折旧/摊销

账面价值=原价-累计折旧/摊销-减值准备


2、对于以公允价值模式计量的投资性房地产:

账面余额=账面价值=公允价值


3、以摊余成本计量的债权投资:

账面价值=摊余成本=账面余额(初始计量金额减去偿还的本金,加上或减去利息摊销额)-损失准备


4、对于以公允价值计量且其变动计入其他综合收益的其他债权投资:

摊余成本=账面余额(初始确认金额减去偿还的本金,加上或减去利息摊销额)- 损失准备

账面价值=期末公允价值


5、对于以公允价值计量且其变动计入其他综合收益的其他权益工具投资:

不计提损失准备,账面余额=账面价值=期末公允价值


6、对于以公允价值计量且其变动计入当期损益的金融资产:

账面余额=账面价值=期末公允价值

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