2008年CPA第三讲固定资产（会计英语）

授课内容和教学目标：
　　该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。通过本章的教学使学生理解关于固定资产价值的计量、折旧等英文题目的理解，并进行常见的计算和会计处理。
　　1.Non-current assets
　　current: adj. 流通的；当前的 current assets 流动资产 current liabilities 短期负债
　　non-current：加否定前缀 non-current assets 固定资产 non-current liabilities 长期负债
　　e.g.Assets are usually divided into current assets and non-current assets on the balance sheet.
　　2.常见的固定资产
　　building建筑物 plant厂房 machinery机械
　　equipment设备 vehicles车辆 fixture固定设施
　　3.固定资产的初始计量
　　Acquisition cost购置成本
　　acquire v. 获得，取得 acquisition n.
　　e.g.Our company acquired a famous local hotel for $105,000 in October.
　　Acquisition cost includes some other necessary costs.
　　purchase price买价 transportation cost运费
　　installation cost安装费用 tax税金等
　　*historical cost：原始成本
　　Lecture example
　　e.g.ABC company purchased a piece of equipment with a list price（价目表价格）of RMB￥60,000 on January 1, 2008.The following cost was related to the equipment purchase:
　　fright cost of ￥1,000 were incurred; a pollution-control device was compulsively required
　　to be installed at a cost of ￥2,500; loading and unloading fee of ￥800.please calculate the
　　acquisition cost of the equipment.

　　List price ￥60,000
　　freight costs 1,000
　　pollution-control 2,500
　　loading and unloading fee 800
　　total Acquisition Cost ￥64,300
　　fair value 公允价值 market value 市场价值
　　Lecture example
　　Edison company owns a chain of restaurants.On January 1, 2008, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was assessed as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures of $5,000.
　　Q: what’s the acquisition cost of each asset? Prepare a journal entry to record the acquisition.
　
　　Total acquisition cost: $40,000
　　Total fair value of the acquired assets: $35,000＋$10,000＋$5,000＝$50,000
　　Market Value Acquisition Cost
　　building 35,000 28,000 ＝40,000×（35,000÷50,000）
　　equipment 10,000 8,000 ＝40,000×（10,000÷50,000）
　　fixture 5,000 4,000 ＝40,000×（5,000÷50,000）
　　 50,000 40,000
　　Dr.building 28,000
　　Dr.equipment 8,000
　　Dr.fixture 4,000
　　 Cr.bank deposit 40,000
　　借：固定资产――建筑物　　28,000
　　　　　　　　――设备 8,000
　　　　　　　　――固定设施 4,000
　　　　贷：银行存款 40,000
　　4.Depreciation折旧
　　depreciation n. 折旧，损耗（有些资产）amortization 摊销（无形资产）
　　accumulated depreciation 累积折旧 depreciation expense 折旧费用
　　depreciate v.
　　depreciable adj.
　　· depreciation base折旧基数— historical cost of assets
　　* book value /carrying value 账目价值（＝historical cost – accumulated depreciation）
　　· estimated residual value/ estimated salvage value预计净残值
　　estimated adj. 预计的，估计的→estimate v. 估计，判断，估价
　　residual adj. 残留的，剩余的
　　salvage n. 海上救助，海上打捞，从灾难中抢救出的财物，残留物，残余物
　　* depreciable amount ＝ depreciation base—estimated residual value
　　· estimated useful life 预计使用年限（No.of years）/（No.of production units）
　　useful life 使用寿命，使用年限
　　· 固定资产已提的减值准备
　　· methods:
　　a.straight-line method直线折旧法，平均年限法
　　b.units of production method工作量法
　　Accelerated depreciation 加速折旧法:
　　c.double-declining balance method双倍余额递减法
　　d.sum-of-the-years' digits method年数总和法
　　journal entry 与折旧有关的会计分录
　　Dr.depreciation expense　　　　折旧费用
　　Cr.accumulated depreciation　　累计折旧
　　Lecture examples:
　　1）Straight-line depreciation
　　depreciable amount 可折旧金额 ＝ depreciation expense of each year（年折旧额）
　　estimated useful life（year）尚可使用年限
　　Leo company purchased a laundry equipment on Sept.1, 2007, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the straight-line method and the units-of-production method to depreciate the asset.The equipment will be used to produce 10,000 units in the first two years and 20,000 units in the following three years..
　　Please calculate the depreciation expense, the accumulated depreciation, and the book value of the equipment under both methods for each of the five years of the asset’s life.

　　 *$60,000 cost; 5 year life; $6,000 residual value
　　Depreciation expense of each year in 5 years:（$60,000－$6,000）÷5＝$10,800

Year	1	2	3	4	5
Depreciation expense	10,800	10,800	10,800	10,800	10,800
Historical cost	60,000	60,000	60,000	60,000	60,000
Accumulated depreciation	10,800	21,600	32,400	43,200	54,000
Book value	49,200	38,400	27,600	16,800	6,000

　　 2）Units of production
　　　　　　 depreciable amount ＝ depreciation expense/unit（每单位产品的折旧额）
　　units production生产的产品产量
　　Depreciation expense of each unit in 5 years:（$60,000﹣$6,000）÷80,000＝$0.675
　　Depreciation expense of each year＝depreciation expense of each unit ×No.of units produced in that year
　

Year	1	2	3	4	5
Depreciation expense	6,750	6,750	13,500	13,500	13,500
Historical cost	60,000	60,000	60,000	60,000	60,000
Accumulated depreciation	6,750	13,500	27,000	40,500	54,000
Book value	53,250	46,500	33,000	19,500	6,000

　　3）Double-declining balance
　　book value at start of period 期初账面价值×double straight-line rate双倍折旧率＝ depreciation expense for that period当期折旧费用
　　*book value（carrying value）账面价值 ＝ cost of asset资产的成本 － accumulated depreciation累计折旧
　　straight-line rate平均年限法折旧率 ＝ 1÷no.of years（estimated useful life）折旧年限
　　double straight-line rate 双倍余额法折旧率＝ 2×straight-line rate平均年限法折旧率
　　4）Sum-of-the-years' digits 年数总和法
　　depreciable amount ′years left at beg.of period期初剩余使用年限
　　　　　　　　　　　　sum of the years' digits年数数位的总和