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[会计] asset question [复制链接]

发表于 2012-2-15 14:58 |显示全部楼层
此文章由 interfuzhe 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 interfuzhe 所有!转贴必须注明作者、出处和本声明,并保持内容完整
Hi, can someone tell me what kind of expenses are capitalised into the cost of a asset? whether some expenses like buyer admin fee and handling charge can be included or not?  Thanks:)
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发表于 2012-2-15 15:27 |显示全部楼层
此文章由 Lucifer 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 Lucifer 所有!转贴必须注明作者、出处和本声明,并保持内容完整
Admin fee不能capitalised

Handling fee如果是属于把stock加工成sellable condition的费用,或者是从车间运到warehouse的freight cost,那就是可以capitalised.

发表于 2012-2-15 15:58 |显示全部楼层

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此文章由 redhotliu 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 redhotliu 所有!转贴必须注明作者、出处和本声明,并保持内容完整
原帖由 interfuzhe 于 2012-2-15 15:58 发表
Hi, can someone tell me what kind of expenses are capitalised into the cost of a asset? whether some expenses like buyer admin fee and handling charge can be included or not?  Thanks:)


better to check the standard. IFRS has slightly different from GAAP for Asset capitalization.

Anyway buyer admin cant be capitalized as Asset. However, legal fee, freight and some goverment fee can be capitalized as asset.

发表于 2012-2-15 20:42 |显示全部楼层
此文章由 interfuzhe 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 interfuzhe 所有!转贴必须注明作者、出处和本声明,并保持内容完整
原帖由 redhotliu 于 2012-2-15 16:58 发表


better to check the standard. IFRS has slightly different from GAAP for Asset capitalization.

Anyway buyer admin cant be capitalized as Asset. However, legal fee, freight and some goverment fee can ...

多谢楼上两位。能举几个government fee的例子吗? can stamp duty be capitalized?

发表于 2012-2-15 21:44 |显示全部楼层

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此文章由 redhotliu 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 redhotliu 所有!转贴必须注明作者、出处和本声明,并保持内容完整
原帖由 interfuzhe 于 2012-2-15 21:42 发表

多谢楼上两位。能举几个government fee的例子吗? can stamp duty be capitalized?


Yes it is .

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