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Gao · 2020年02月20日

问一道题:NO.PZ2018062018000047 [ CFA I ]

问题如下:

Which of the following expenditures will be capitalized with the purchase of property and equipment?

选项:

A.

Repainting the adjoining offices.

B.

Training staff on maintaining the machine.

C.

Installation and testing of the machine.

解释:

C is correct. The company will capitalize the costs that are necessary to get the new machine ready for its intended use, including the installation and testing of the machine. Training the staff is not necessary to get the asset ready for its intended use and repainting the offices does not extend the life, so they will be expensed.

请问期间费用是费用化 调试至可销售的状态费用就是资本化吗 这个知识点有点不太清楚
1 个答案

纠纠_品职答疑助手 · 2020年02月21日

同学你好:

学习这个知识点的时候同学可以看下举的例子,就是这个PPE达到可以使用销售状态的过程都是可以资本化,经常举得例子就是安装和使用费。其他和它能用没关系的,比如人员培训都需要费用化。

如果你不太懂表述,建议可以直接记例子。

祝你学习愉快,加油!

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