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火星人 · 2023年10月16日

A

NO.PZ2023020602000150

问题如下:

A company has announced that it is going to distribute a group of long-lived assets to its owners in a spin-off. The most appropriate way to account for the assets until the distribution occurs is to classify them as:

选项:

A.held for use until disposal with no deprecation taken.

B.held for use until disposal with depreciation continuing to be taken.

C.held for sale with no depreciation taken.

解释:

Long-lived assets that will be disposed of other than by sale, such as in a spin-off, an exchange for other assets, or abandonment, are classified as held for use until disposal and continue to be depreciated until that time.

老师帮忙翻一下,是哪个知识点

1 个答案
已采纳答案

王园圆_品职助教 · 2023年10月16日

同学你好,这是一个非常偏门的知识点,之前的讲义并没有涉及,同学稍作了解,留个印象即可

题目翻译

“一家公司宣布,它将通过分拆向其所有者分配一组长期资产。在发生分配之前,对资产进行核算的最适当方法是将它们分类为:

A.held for use,直到处置,并且不计提折旧。

B.held for use,并且持续计提折旧。

C.held for sale,并且不计提折旧。”


同学只需要知道,由于分拆是将公司的一个部门或一些资产划分出去的过程,但本身分拆进行的时候资产还在持续的使用,也并不属于对外出售,所以必须继续计提折旧并且归类为held for use而不是held for sale,所以本题只能选B

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