速了解！ACCA考试备考知识点解析之Depreciation

发布时间：2020-08-15

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Depreciation知识点解析

在PPE确定了初始成本后，不可以一直以historicalcost（历史成本）在资产负债表上列示，因为一个PPE是会随着时间而老化、破损，进而发生贬值的（除land和其他特殊指明不发生折旧的PPE除外，在国际会计准则中land不折旧）。若一直以历史成本列示，不能合理的反映经济实质，因此要对其进行折旧，来反映PPE老化、贬值这一现象。

1.确定计提折旧的方法和金额

折旧金额的计算有两种方法，需企业根据PPE的特性来确定选择哪种：

（1）Straightlinemethod直线折旧法；

（2）Reducingbalancemethod余额递减法

（1）Straightlinemethod

直线折旧法较为简单，首先确定几项数值：

Depreciableamount(折旧金额)：该PPE在处置之前会损耗的金额，一般是用初始成本减去residualvalue（残值）；

Estimatedusefullife（折旧年限）：预计该PPE的可使用年限，一般题中会给出，不需要自己估计。

每年的折旧金额计算方法为：

（Originalcost-estimatedresidualvalue）/Estimatedusefullife

（2）Reducingbalancemethod

余额递减法相对复杂一些，折旧每年的金额不同，需要逐年来算。使用该方法需要确定的数值有：

Netbookvalue（账面净值）：Cost–accumulateddepreciationtodate

Depreciationrate（折旧率）：一般题中直接给出，用于下文公式中来确定每年的折旧金额。

Depreciationperannual=Depreciationrate*Netbookvalue

2分录

在确定折旧金额后，考生还需知道计提折旧的分录如何做：

Dr.Depreciationexpense

Cr.Accumulateddepreciation

其中，depreciationexpense为利润表科目，在期末要进行结转用于计算利润，不会有期末余额。Accumulateddepreciation是资产负债类科目，是PPE的备抵账户，需在资产负债表列示。

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(c) (i) Explain how Messier Ltd can assist Galileo with the cost of relocating to the UK and/or provide him with

interest-free loan finance for this purpose without increasing his UK income tax liability; (3 marks)

正确答案：
(c) (i) Relocation costs
Direct assistance
Messier Ltd can bear the cost of certain qualifying relocation costs of Galileo up to a maximum of ￡8,000 without
increasing his UK income tax liability. Qualifying costs include the legal, professional and other fees in relation to the
purchase of a house, the costs of travelling to the UK and the cost of transporting his belongings. The costs must be
incurred before the end of the tax year following the year of the relocation, i.e. by 5 April 2010.
Assistance in the form. of a loan
Messier Ltd can provide Galileo with an interest-free loan of up to ￡5,000 without giving rise to any UK income tax.

(c) For commercial reasons, Damian believes that it would be sensible to place a new holding company, Bold plc,

over the existing company, Linden Limited. Bold plc would also be unquoted and would acquire the existing

Linden Limited shares in exchange for the issue of its own shares.

If the new structure is implemented, Bold plc will provide management services to Linden Limited, but the

amount that will be charged for these services is yet to be determined.

Required:

(i) State the capital gains tax (CGT) issues that Damian should be aware of before disposing of his shares

in Linden Limited to Bold plc. Your answer should include details of any conditions that will need to be

satisfied if an immediate charge to tax is to be avoided. (4 marks)

正确答案：
(c) (i) The proposed transaction broadly falls under the ‘paper for paper’ rules. Where this is the case, chargeable gains do not
arise. Instead, the new holding stands in the shoes (and inherits the base cost) of the original holding.
The company issuing the new shares must:
(i) end up with more than 25% of the ordinary share capital or a majority of the voting power of the old company,
OR
(ii) make a general offer to shareholders in the old company with a condition which would give the acquiring company
control of the company if accepted.
The exchange must be for bona fide commercial reasons and not have as its main purpose (or one of its main purposes)
the avoidance of capital gains tax or corporation tax.
The issue of shares by Bold plc satisfies these conditions, thus Damian, as a shareholder of Linden Limited, will not be
taxed on the exchange of shares.

4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a television

company to make a film which will be broadcast on the television company’s network. The fee agreed for the

film was $5 million with a further $100,000 to be paid every time the film is shown on the television company’s

channels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million and

delivered to the television company on 1 April 2007. The television company paid the fee of $5 million on

30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it,

the costs of which would be deducted from any future payments to Router. The directors of Router wish to

recognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May

2007. (5 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.

正确答案：
(a) Under IAS18 ‘Revenue’, revenue on a service contract is recognised when the outcome of the transaction can be measured
reliably. For revenue arising from the rendering of services, provided that all of the following criteria are met, revenue should
be recognised by reference to the stage of completion of the transaction at the balance sheet date (the percentage-ofcompletion
method) (IAS18 para 20):
(a) the amount of revenue can be measured reliably;
(b) it is probable that the economic benefits will flow to the seller;
(c) the stage of completion at the balance sheet date can be measured reliably; and
(d) the costs incurred, or to be incurred, in respect of the transaction can be measured reliably.
When the above criteria are not met, revenue arising from the rendering of services should be recognised only to the extent
of the expenses recognised that are recoverable. Because the only revenue which can be measured reliably is the fee for
making the film ($5 million), this should therefore be recognised as revenue in the year to 31 May 2007 and matched against
the cost of the film of $4 million. Only when the television company shows the film should any further amounts of $100,000
be recognised as there is an outstanding ‘performance’ condition in the form. of the editing that needs to take place before the
television company will broadcast the film. The costs of the film should not be carried forward and matched against
anticipated future income unless they can be deemed to be an intangible asset under IAS 38 ‘Intangible Assets’. Additionally,
when assessing revenue to be recognised in future years, the costs of the editing and Router’s liability for these costs should
be assessed.

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