本區搜索:
Yahoo!字典
打印

[BAFS] 求救!! capital expenditure問題

[隱藏]

求救!! capital expenditure問題

想問下 initial training for operators 係capital expenditure定revenue expenditure?
sample paper 第一題佢冇計到

A company has incurred the following expenditures on a new machine purchased for business use:
                                
                        
List price (allowance of 20% trade discount)
$ 800 000
Legal fees related to the purchase   
5 200
Machine installation and adaptation
7 300
Maintenance fee
9 900
Testing
6 500
Initial training for operators
3 000

                                
The manager expects the efficiency of the machine to decline sharply over its useful life. He wants to adopt a depreciation method that will best meet the nature of the machine.
                                            
  • (a)  Calculate the cost of the machine to be capitalised.
  • (b)  (i) Identify a depreciation method that is in line with the manager’s view.
    (ii) Explain one advantage of the depreciation method you identified in (i).
                                
佢只計咗list price, legal fee, machine installation 同testing 冇計到Initial training for operators
點解?如果唔train ,部機都用唔到架?

去到1991 CE  Q6
  • (iv)  Training courses for staff in operating a new system whichhas been installed recently
  • 呢一個佢又話係capital expenditure
咁姐係點??應該跟邊個?



[ 本帖最後由 cnkching 於 2016-2-25 12:51 AM 編輯 ]
   

TOP

引用:
原帖由 cnkching 於 25-2-2016 12:49 AM 發表
想問下 initial training for operators 係capital expenditure定revenue expenditure?
sample paper 第一題佢冇計到

A company has incurred the following expenditures on a new machine purchased for busin ...
睇翻香港會計準則 (HKAS) 16:
引用:
16  The cost of an item of property, plant and equipment comprises:
(a)  its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates;  
(b)  any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. (中譯:令資產達致管理層所指定的用途所招致的成本)
HKAS 16 para. 17
引用:
Examples of directly attributable costs are:

(a)  costs of employee benefits (as defined in HKAS 19 Employee Benefits) arising directly from the construction or acquisition of the item of property, plant and equipment;  
(b)  costs of site preparation;
(c)  initial delivery and handling costs;
(d)  installation and assembly costs;
(e)  costs of testing whether the asset is functioning properly, after deducting the net proceeds from selling any items produced while bringing the asset to that location and condition (such as samples produced when testing equipment); and  
(f)  professional fees.  
Sample paper 所講既係Physical assets 實物資產——機器 Machine

試諗個簡單問題:
你唔識用個電飯煲,代唔代表個電飯煲壞左?
同理,員工唔識用部機器,代唔代表部機器壞左,不能達到佢既指定用途?

部機器運送到公司,安裝完成後,佢已經係達到管理層指定既用途(eg 機器用以生產產品)。
員工唔識用新機器,並不代表新機器不能正常運作,不能夠用以生產產品。
→訓練員工使用機器的成本不屬於資本支出 (CapEx)

延伸閱讀:http://pakaccountants.com/why-tr ... -cost-of-the-asset/

TOP

重要聲明:小卒資訊論壇 是一個公開的學術交流及分享平台。 論壇內所有檔案及內容 都只可作學術交流之用,絕不能用商業用途。 所有會員均須對自己所發表的言論而引起的法律責任負責(包括上傳檔案或連結), 本壇並不擔保該等資料之準確性及可靠性,且概不會就因有關資料之任何不確或遺漏而引致之任何損失或 損害承擔任何責任(不論是否與侵權行為、訂立契約或其他方面有關 ) 。