F7知識(shí)點(diǎn)：“資本化”選擇題詳解

企業(yè)在對(duì)固定資產(chǎn)進(jìn)行后續(xù)投入時(shí)，會(huì)遇到將哪些成本計(jì)入固定資產(chǎn)價(jià)值，哪些計(jì)入費(fèi)用的問題。下題以CM公司的業(yè)務(wù)為例：

Which ONE of the following items would CM recognise as subsequent expenditure on a non-current asset and capitalise it as required by IAS 16 Property, Plant and Equipment?

A、When CM purchased a furnace five years ago, the furnace lining was separately identified in the accounting records. The furnace now requires relining at a cost of USD200,000. Once relined the furnace will be usable for a further five years

B、CM’s office building has been badly damaged by a fire. CM intends to restore the building to its original condition at a cost of USD250,000

C、CM’s delivery vehicle broke down. When it was inspected by the garage it was found to be in need of a new engine. The engine and associated labour costs are estimated to be USD5,000

D、CM closes its factory for two weeks every year. During this time, all plant and equipment has an annual maintenance check and any necessary repairs are carried out. The cost of the current year’s maintenance check and repairs was USD75,000

【正確答案】 A

【答案解析】 All other costs would fall into the day-to-day servicing costs; they do not enhance either economic value or useful life of the asset.

Day-to-day servicing costs：日常服務(wù)成本

Economic value：經(jīng)濟(jì)價(jià)值

就是可以從中取得收益的意思。具體英文解釋如下：

What is 'Economic Value'

The worth of a good or service as determined by people’s preferences and the tradeoffs they choose to make given their scarce resources, or the value the market places on an item. Economic value is represented by the maximum amount a consumer is willing to pay for an item in a free market economy, or the amount of time an individual will sacrifice waiting to obtain a government-rationed good in a socialist economy. In contrast, market value represents the minimum amount a consumer will pay. Economic value thus often exceeds market value.

固定資產(chǎn)后續(xù)支出必須符合下列兩個(gè)條件之一，才能進(jìn)行資本化處理：

1）使固定資產(chǎn)原值增加50%以上；

2）延長使用年限2年以上。

B. CM’s office building has been badly damaged by a fire. CM intends to restore the building to its original condition at a cost of USD250,000 標(biāo)紅的部分表明重新修建building并沒有增加其經(jīng)濟(jì)價(jià)值（條件一）也沒有說明可以延長使用年限（條件二）所以不能進(jìn)行資本化。

C、D選項(xiàng)同理，C選項(xiàng)是修汽車，D選項(xiàng)是日常維護(hù)，都不能符合資本化的兩個(gè)條件，所以不能資本化。

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