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老师

NO.PZ2023020602000121

问题如下：

A company recently purchased a warehouse property and related equipment (shelving, forklifts, etC) for €50 million, which were valued by an appraiser as follows: Land €10 million, building €35 million, and equipment €5 million. The company incurred the following additional costs in getting the warehouse ready to use:

€2.0 million for repairs to the building’s roof and windows
€0.5 million to modify the interior layout to meet their needs (moving walls and doors, inserting and removing partitions, etC)
€0.1 million on an orientation and training session for employees to familiarize them with the facility

The cost to be capitalized to the building account (in millions) for accounting purposes is closest to:

选项：

A.€37.0.

B.€37.5.

C.€38.5.

解释：

The capitalized cost of the building would include the other costs that are directly attributable to the building and are involved in extending its life or getting it ready to use:

老师题做对了麻烦再翻译一下，另外培训费一般怎么处呢，只能费用化吗

题目翻译如下：

“一家公司最近以 5000 万欧元购买了仓库财产和相关设备（货架、叉车等），经评估师评估如下：土地 1000 万欧元，建筑物 3500 万欧元，设备 500 万欧元。该公司在仓库投入使用过程中产生了以下额外费用：

200万欧元用于修复建筑物的屋顶和窗户

50 万欧元用于修改内部布局以满足他们的需求（移动墙壁和门、插入和拆除隔断等）

10 万欧元用于员工入职和培训课程，以帮助他们熟悉设施

出于会计目的而资本化至建筑账户的成本（以百万为单位）最接近于以下哪个数值：”

本题考察的就是以下讲义截图的知识点，

其中，资产达到使用状态前所支出的各项必要支出都属于资本化的部分，而员工培训，折旧和后期的维修都属于费用化的部分——所以你问的“培训费一般怎么处呢，只能费用化吗”，答案是：是的，只能费用化

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