固定资产：折旧、减值和损耗PPT.ppt

C H A P T E R 11;减值规则;Depreciation;取得 折旧 出售或者处置;折旧 是以一种系统和合理的方式将有形资产的成本摊销作为相关期间的费用，这些期间是预期能够从这些资产的使用中获益的期间.;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;LO 4 Explain special depreciation methods.;Depreciation - Method of Cost Allocation;Depreciation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;Depreciation - Method of Cost Allocation;折旧率修正 在当期和未来期间报告 (会计估计变更) 不进行回溯处理 不被认为是会计差错或者是非正常项目;Arcadia HS公司购买了价值$510,000 的设备，预计使用年限10年，残值$10,000。以直线法折旧7年，在第8年年初，公司认为设备总使用年限应为15年，残值为 $5,000 . Questions: What is the journal entry to correct the prior years’ depreciation? Calculate the depreciation expense for 2010.;Equipment;Change in Estimate Example;Depreciation;Impairments;第一步，使用这项资产以及该资产的最终处置，预期能够带来的未来现金流。如果预期未来现金流量总和（未折现的）少于该资产的账面价值，公司应该考虑资产的减值。 相反如果预期未来现金流量总和等于或者大于资产的账面价值，则资产没有发生减值。;减值损失等于资产的账面价值超过资产公允价值的那部分金额。 如何确定公允价值呢？ 如果该资产存在活跃的市场，资产的公允价值就根据市场价值计量。 如果不存在活跃的市场，就应采用预期未来净现金流量的现值确定公允价值。;Impairments;Impairments;持有使用的资产记录一项减值损失后，减值后的账面价值就称为该