會計 - (capitalised and subsequently amortised) 點解?

2007-05-06 4:30 am
將一樣野capitalised 即係點解?
係咪即係當佢係一個asset?

請指點!! THX

回答 (2)

2007-05-06 4:40 am
✔ 最佳答案
Capitalised means the expenses be included as part of the assets. For example, bank loan interest incureed in a property under development is usually debited to the account " Property under Development" as thus increase the cost of the asset. Interest incurred after the issuance of an occupation permit will then be regarded as an expense and will be reflected in the Income Statement and will not be debited to the property as reflected under the Balance Sheet. A cut-off treatment for accounting pirposes.
2007-05-06 6:58 am
在會計上, 出現上述的問題, 往往是一些需要大量資金, 進行開發的行業, 如藥物,電腦軟件等等。的確, 這些投入的資金, 是作為 "無形資產" 看待。

在 FASB guidelines 的 basic provisions of the Standard are these :

1.)All cost incurred to establish the technological feasibility of product to be marketed or leased are R&D costs and should be expensed when incurred.
2.)Cost of producing product masters incurred subsequent to establishing technological feasibility shall be capitalized. These cost include coding and testing subsequent to establishing technological feasibility.

在 Amortization of Capitalized Costs 上, 指引是The annual amortization amount is computed on a product-by-product basic and must be the greater of:

1.)The ratio of current period gross revenues from the product to total current and anticipated gross revenues from the product over its remaining estimated economic life.
2.)The amount determined by the straight-line method of amortization over the remaining estimated economic life of the product.


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