✔ 最佳答案
我答左違反Going concern concept. 因為假設係繼續經營,資產不會再短時間賣,所以應該按Net book value 計算,不是按 market value 計算。 我想問點解我咁答係錯,連Concept都唔岩?回應: 你的回答已經很好, 只不過仍有進步的空間。或許, 讓筆者, 翻譯此段英文為中文, 讓其他網友, 更容易從文字中, 看出問題所在。An item of office equipment with an original list price of $45000 was acquired by Carlson Limited for $35000 in a special sale. Since the office equipment had a market value of $42000 on the date of purchase, Carlson Limited recorded this amount in the fixed asset account. 意譯如下: 原價45,000元的辦公室設備, Carlson Limited 以35,000元的優惠價格購得。這辦公室設備的市值為42,000元, 因此, Carlson Limited就以此數字, 把設備編入固定資產項目中。問題是: 正確記錄帳戶內的金額, 究竟是45,000元的設備原價? 35,000元的優惠價? 還是42,000元的市值(市價)? 答案如閣下所言, 是35,000元的優惠價。 原因很簡單: 保守主義原則(conservatism constraint), 這是會計學上, 重要的守則。有空的時候, 看看下列的解說:The conservatism constraint holds that where two alternatives equally satisfy conceptual and implementation principles for a transaction, the alternative having the least favourable effect on net income and/or total assets ought to be chosen. Where two alternative valuations are acceptable, the lower valuation would be used.