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tinylumpy · 2024年12月26日

disposal NBV

  1. CFA I
  2. FRA

NO.PZ2018062004000105

问题如下：

Company A received $8 million from the equipment sale and reported a loss on the sale of equipment of $2 million in 2017. In addition, the company recorded depreciation expense of $5 million. According to the following information, what's the amount of capital expenditure?

选项：

A.

$25 million.

B.

$30 million.

C.

$35 million.

解释：

A is correct.

Gain or loss= Proceeds received-disposal NBV

-2=8-disposal NBV, disposal NBV=10

BVB+ CapEx- Disposal BV- Dep=BVE

(120-45)+CapEx-10-5=(135-50), Capex=25.

请教老师2个问题：


  1. 在这两个公式里，我理解的是第一个公式运用的是base法则，但不太理解为什么还要减去折旧
  2. 第二个公式的proceeds received 和 disposal NBA分别代表什么？我老觉得这两个词都代表的是卖资产得到的钱


BVB+ CapEx- Disposal BV- Dep=BVE


Gain or loss= Proceeds received-disposal NBV

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1 个答案

王园圆_品职助教 · 2024年12月26日

同学你好，

1. BASE法则是指，期初的这个账户的余额 加上本期新增的项目，减去本期的减项，最后得到期末该账户的余额

对于固定资产这个科目来说，一年中除了卖出的机器设备的BV是减项，就是一年产生的折旧费用是最常规的减项了哦——你也可以从会计记账角度看，一年中折旧费用发生的时候，肯定是 asset端 固定资产下减去折旧费用这么多的金额，同时I/S表下确认一笔折旧费用——B/S才能实现平衡的——所以这个折旧费用是必然存在的BASE法则中的一个减项哦

2. proceeds received是指真实的公司收到的卖机器设备的现金。而disposal NBV是指的该被卖掉机器的账面剩余价值（不是现金）

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