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美国CPA《财务会计与报告》例题（12）
为了帮助广大学员备战2014年美国CPA考试，正保会计网校精心为大家整理了美国CPA考试各科目练习题，希望能够提升您的备考效果，祝您学习愉快！
Fixed Assets
Valuation of F.A under U.S.GAAP
GR：Historical cost
SR：Donated F.A.Recorded at fair market value along with incidental costs incurred and recognize gain on I/S.
Valuation of F.A under IFRS
GR：Historical cost
SR：Revaluation model.Revaluation loss record in I/S.Revaluation gain record in OCI.
Cost of equipment Capitalize vs.Expense
支出如果符合以下任一项，则资本化。如均不符合则费用化
延长设备使用寿命，或
提高设备生产效率。
Land Cost vs.Building Cost
地基土方开挖之前的支出记入Land.
地基土方开挖之后的支出记入Building.
Land cost-filling in a hole（三通一平）
Building cost-digging a hole for the foundation.
Non depreciable vs.Depreciable land cost
Razing old building，legal fee etc.
Fences，water systems，paving，etc.
“Basket Purchase” of land and building
按公允价值比重分开
Investment property（IFRS only）
Cost model or Fair Value model
Under FV model，not depreciated.
Gain and losses recognized in current earnings.
Fixed assets constructed by a company do NOT include profit.
Capitalization of Interest costs
GR：only capitalize interest on money actually spent，not on the total amount borrowed.
Capitalized interest is the lower of（a）actual interest cost incurred，or（b）computed capitalized interest
F4-42的summary
【我要纠错】 责任编辑：小敏
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