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苏·Xu · 2024年11月28日

资本化 费用化

  1. CFA I
  2. FRA

NO.PZ2016012102000052

问题如下：

PZ company reorganized the retirement benefit package and created employee goodwill which is estimated at $5 million of value. Also the corporation bought a patent with a 6-year useful life which is developed by its competitor. Should the goodwill and patent be recognized on its balance sheet?

选项：

Goodwill
Patent
A.
Yes
Yes
B.
No
Yes
C.
No
No

解释：

B is correct.

Under both IFRS and US GAAP, accounting goodwill arising from acquisitions is capitalized.

The employee goodwill is internally generated intangible assets. The costs incurred should be expensed.

PZ company should report the patent on the balance sheet and goodwill should be expensed when incurred.

考点：无形资产的确认

根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。

PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。

费用化不需要在B/S中记一笔吗？不记两边怎么平衡呢？

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1 个答案

王园圆_品职助教 · 2024年11月29日

同学你好，不需要哦

无论资本化还是费用化，首先因为公司已经花了一笔钱出去，所以asset下面的cash肯定是减少一笔的——而资本化和费用化，则是解决会计平衡的另一端记账记得是什么科目的问题的

费用化下，就是在I/S表下计入这笔现金支出的金额作为一项expense——此时就已经和asset下面的cash的记账实现平衡了

资本化下，就是在B/S表的asset下再确认一项无形资产——同样和asset下面的cash的记账实现平衡

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