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为资产做简要笔记
Briefing Notes On Accounting For Assets

作品简介:适当的建议在会计资产中被实施。这是通过为每个案件以及指有关会计的概念的,公约和会计准则建议适当的会计处理方法。

从银行借来的贷款没有明确指定这段时期，因此必须考虑谨慎的概念,因为它表明,轻描淡写负债的风险应该是非常严重的,“因为低估负债导致夸大净收入”(克莱尔b·罗伯茨2005),现在标准将显示一个共同的主题确定负债与资产尽可能明确。

财务报告标准5确定负债为“一个实体的义务转移的经济效益”(财务报告标准,1994),因为200万是一个巨大的数目，它被认为是一个长期贷款,将在资产负债表负债和应付帐款中被报告。

至于利率,每年由于借款被确定为长期贷款而计算。根据贷款的会计处理,月底￡200000的财政年度利率将被转移到损益表和将被注销(Taylor, 2004).

根据资本支出的会计处理,一旦￡100000资本是记录在资产负债表和损益表。这意味着一旦办公大楼完成交易将出现在明年的建筑公司的资产,因此根据资产的年复一年，累计折旧被记入贷方,减少资产的账面价值(Shanker, 2010).

按照财务报告标准15，子序列支出应该资本化”一旦提高了资产的经济效益超过先前的评估标准的性能,应该承认在损益帐发生”(Financial reporting standard, 1999).

Introduction: appropriate recommendation has been conducted upon accounting for asset. This is done through suggesting appropriate accounting treatments for each of the cases as well as referring to relevant accounting concepts, convention and accounting standards.

The period for which the loan is being borrowed from the bank is not clearly specified, for this reason the concept of prudence must be take into consideration as it suggest that the risk of understatement of liabilities should be very serious, 'since understating liabilities leads to overstating net income' (Clare B. Roberts, 2005), standards will now show a common theme of identfying liabilities & assests as clear as possible.

The Financial reporting standard 5 identifies liabilities as 'an entity's obligations to transfer economic benefits' (Financial reporting standard, 1994) and because the 2 million is a huge sum it is assumed to be a long term loan which will then be reporting in the balance sheet under liabilities as it is account payable.

As for the interest rate, it is calculated per annum due to the borrowing being identified as a long term loan. According to accounting treatment for loans, at the end of the financial year the interest rate of ￡200,000 will be transferred to the profit and loss account and will be written off (Taylor, 2004).

According to accounting treatment for capital expenditure, once the ￡100,000 is capitalised it is recorded in the balance sheet and profit and loss account. This means once the office block is completed the transaction will appear under assets in the building company for next year and therefore the accumulated depreciation is credited according to the assets year after year, decreasing the book value of the asset (Shanker, 2010).

As per financial reporting standard 15 subsequence expenditure should be capitalised 'once it enhances the economical benefits of the asset in excess of its previously assessed standard of performance and should be recognised in the profit and loss account as it is incurred' (Financial reporting standard, 1999).

This illustrated that the ￡20,000 will be added to the cost of the assets and will be capitalised since it will be going under modification to enhance its performance.

According to accounting treatment for capital expenditure, once the ￡20,000 is capitalised it will make an entry in the balance sheet under assets as well as the profit and loss account.

Although the managing director senses profitability within the future, he should not go against the prudence concept as it clearly states not to account items unless a sale has been本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。