会计英语:固定资产原创
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时光巷陌
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  1.Non-current assets
  current: adj. 流通的;当前的 current assets 流动资产 current liabilities 短期负债
  non-current:加否定前缀 non-current assets 固定资产 non-current liabilities 长期负债
  e.g.Assets are usually divided into current assets and non-current assets on the balance sheet.

  2.常见的固定资产
  building建筑物 plant厂房 machinery机械
  equipment设备 vehicles车辆 fixture固定设施

  3.固定资产的初始计量
  Acquisition cost购置成本
  acquire v. 获得,取得 acquisition n.
  e.g.Our company acquired a famous local hotel for $105,000 in October.
  Acquisition cost includes some other necessary costs.
  purchase price买价 transportation cost运费
  installation cost安装费用 tax税金等
  *historical cost:原始成本
  Lecture example
  e.g.ABC company purchased a piece of equipment with a list price(价目表价格)of RMB60,000 on January 1, 2008.The following cost was related to the equipment purchase:
  fright cost of 1,000 were incurred; a pollution-control device was compulsively required
  to be installed at a cost of 2,500; loading and unloading fee of 800.please calculate the
  acquisition cost of the equipment.
  List price 60,000
  freight costs 1,000
  pollution-control 2,500
  loading and unloading fee 800
  total Acquisition Cost 64,300
  fair value 公允价值 market value 市场价值
  Lecture example
  Edison company owns a chain of restaurants.On January 1, 2008, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was assessed as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures of $5,000.
  Q: what’s the acquisition cost of each asset? Prepare a journal entry to record the acquisition.
  Total acquisition cost: $40,000
  Total fair value of the acquired assets: $35,000$10,000$5,000$50,000
  Market Value Acquisition Cost
  building 35,000 28,000 40,000×35,000÷50,000
  equipment 10,000 8,000 40,000×10,000÷50,000
  fixture 5,000 4,000 40,000×5,000÷50,000
   50,000 40,000
  Dr.building 28,000
  Dr.equipment 8,000
  Dr.fixture 4,000
   Cr.bank deposit 40,000
  借:固定资产――建筑物  28,000
        ――设备 8,000
        ――固定设施 4,000
    贷:银行存款 40,000

  4.Depreciation折旧
  depreciation n. 折旧,损耗(有些资产)amortization 摊销(无形资产)
  accumulated depreciation 累积折旧 depreciation expense 折旧费用
  depreciate v.
  depreciable adj.
  · depreciation base折旧基数— historical cost of assets
  * book value /carrying value 账目价值(=historical cost – accumulated depreciation)
  · estimated residual value/ estimated salvage value预计净残值
  estimated adj. 预计的,估计的→estimate v. 估计,判断,估价
  residual adj. 残留的,剩余的
  salvage n. 海上救助,海上打捞,从灾难中抢救出的财物,残留物,残余物
  * depreciable amount = depreciation base—estimated residual value
  · estimated useful life 预计使用年限(No.of years)/(No.of production units)
  useful life 使用寿命,使用年限
  · 固定资产已提的减值准备
  · methods:
  a.straight-line method直线折旧法,平均年限法
  b.units of production method工作量法
  Accelerated depreciation 加速折旧法:
  c.double-declining balance method双倍余额递减法
  d.sum-of-the-years' digits method年数总和法
  journal entry 与折旧有关的会计分录
  Dr.depreciation expense    折旧费用
  Cr.accumulated depreciation  累计折旧
  Lecture examples:
  1Straight-line depreciation
  depreciable amount 可折旧金额 = depreciation expense of each year(年折旧额)
  estimated useful life(year)尚可使用年限
  Leo company purchased a laundry equipment on Sept.1, 2007, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the straight-line method and the units-of-production method to depreciate the asset.The equipment will be used to produce 10,000 units in the first two years and 20,000 units in the following three years..
  Please calculate the depreciation expense, the accumulated depreciation, and the book value of the equipment under both methods for each of the five years of the asset’s life.
   *$60,000 cost; 5 year life; $6,000 residual value
  Depreciation expense of each year in 5 years:$60,000$6,000÷5$10,800

Year

1

2

3

4

5

Depreciation expense

10,800

10,800

10,800

10,800

10,800

Historical cost

60,000

60,000

60,000

60,000

60,000

Accumulated depreciation

10,800

21,600

32,400

43,200

54,000

Book value

49,200

38,400

27,600

16,800

6,000

   2)Units of production
       depreciable amount = depreciation expense/unit(每单位产品的折旧额)
  units production生产的产品产量
  Depreciation expense of each unit in 5 years:$60,000$6,000÷80,000$0.675
  Depreciation expense of each yeardepreciation expense of each unit ×No.of units produced in that year

Year

1

2

3

4

5

Depreciation expense

6,750

6,750

13,500

13,500

13,500

Historical cost

60,000

60,000

60,000

60,000

60,000

Accumulated depreciation

6,750

13,500

27,000

40,500

54,000

Book value

53,250

46,500

33,000

19,500

6,000

       3)Double-declining balance
  book value at start of period 期初账面价值×double straight-line rate双倍折旧率= depreciation expense for that period当期折旧费用
  *book value(carrying value)账面价值 = cost of asset资产的成本 - accumulated depreciation累计折旧
  straight-line rate平均年限法折旧率 = 1÷no.of years(estimated useful life)折旧年限
  double straight-line rate 双倍余额法折旧率= 2×straight-line rate平均年限法折旧率
  4)Sum-of-the-years' digits 年数总和法
  depreciable amount ′years left at beg.of period期初剩余使用年限
            sum of the years' digits年数数位的总和


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