會計construction cost點入

會計construction cost點入 回應: Accumulated construction costs 應該超越LCCI 高級程度會計和成本會計的範圍, 雖然屬於較冷門的題目, 會計紀錄上的處理卻很簡單。言歸正傳, “ 如果公司有個project係build一件machine自己用要花2年時間先完成 咁係完成之前的construction cost點入?Dr develop exp Cr cash? orDr construction in progress Cr cash?”before development expense capitalised, what is the entry???一般而言, 在建設期內, 下列的三個entries 是經常使用: To record construction –related payments Equipment under construction Construction related payable Cash/Bank AccountTo record interest expense Interest expense Cash/Bank AccountTo record interest capitalization Equipment under construction Interest expense此外, 建設期後, 下列的entries , 應是二選一:情況一, 若建設的設備, 價格高於市價, 或等於市價。 To reclassify equipment under construction Equipment Equipment under construction情況二, 若建設的設備, 價格低於市價。 To reclassify equipment under construction EquipmentLoss on construction of equipment Equipment under construction溫馨提示: 這類別的工程項目, 常見的會計詞彙AAE = Average accumulated expenditureIPC = Interest potentially capitalizable