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ACCA FA考点：财务报表折旧调整
文章来源：ACCA官网
发布时间：2021-08-06 13:54
阅读：1927次
Depreciation
Depreciation is a slightly more complex adjustment.Depreciation spreads the cost of non-current assets over the assets’useful lives,so that a charge against profit appears in the statement of profit or loss.This charge,each year that the asset is used by the business,should match the economic benefits that the asset’s use has generated for the business.If an asset will help the business to generate revenue for five years,then the cost of the asset is spread over the same five years–depreciation is the application of the accruals concept.
Methods of depreciation
There are two main methods of depreciation:
straight line method–a percentage of cost(or cost less residual value)is charged each year.This may be presented as a certain number of years of‘useful life’rather than as a percentage,for example either as 20%-or five-years useful life.However if it is presented,under the straight line method,the expense will be the same amount each year.
reducing balance method–a percentage is charged on the carrying amount(cost less accumulated depreciation to date).Under the reducing balance method,the depreciation expense will be higher earlier on in the asset’s life and will reduce each year.This is more complex than the straight line method but provides a more realistic reflection of the reduction in an asset’s carrying amount for some types of assets.
Depreciation policies
Some businesses adopt a policy of charging a full year’s depreciation in the year the asset was purchased,and none in the year of its sale.Others take proportionate depreciation for the number of months of ownership of the asset in the year.This is usually referred to as‘pro-rata’.The first requirement,therefore,is to read the question carefully to find out what has to be done for each non-current asset.
Statement of profit or loss
The current year’s depreciation charge is calculated and appears as an expense.Do not include the accumulated depreciation.The accumulated depreciation is the total depreciation charged during an asset’s life(assuming no revaluation)and,as such,previous depreciation will have been charged against profits in earlier periods.
Statement of financial position
The statement of financial position shows the carrying amount of each class of assets.This is the cost less any accumulated depreciation(the figure in the trial balance brought forward from the end of the previous accounting period,plus the current year’s charge from the statement of profit or loss).A breakdown of the cost and accumulated depreciation would be provided in the notes to the accounts.
The underlying ledger accounts
It would be possible to use just one account for each non-current asset,showing cost and accumulated depreciation.However,they are usually kept separate in order to present the separate figures in the trial balance and the financial statements.This results in(figures invented):
In this example,the cost account shows$30,000 of additions(‘Cash’)in the year.The$39,000 depreciation charge for the year in the statement of profit or loss is reflected in the accumulated depreciation account.The carrying amount of the plant and machinery on the statement of financial position would be$130,000($390,000–$260,000).
A third account is required to handle disposals.When a non-current asset is sold,the cost and accumulated depreciation relating to the asset are transferred out of the accounts to a disposal account.The proceeds of sale are credited to the account,and the balance on the account is then the profit or loss on the sale,to be transferred to the statement of profit or loss.You can check your calculation of profit or loss on disposal quickly by taking the proceeds of sale less the carrying amount(cost less accumulated depreciation)of the asset at the date of sale.
翻译参考
折旧
折旧是一个稍微复杂的调整。折旧将非流动资产的成本分摊至资产的使用年限，因此损益表中会出现利润冲销。企业每年使用资产的费用应与资产的使用为企业产生的经济利益相匹配。如果一项资产将帮助企业在五年内创造收入，那么资产的成本将分摊在同一五年内——折旧是应计概念的应用。
折旧方法
有两种主要的折旧方法：
直线法——每年收取一定比例的成本（或成本减去残值）。这可以表示为“使用寿命”的特定年数，而不是百分比，例如20%或五年的使用寿命。但是，如果列报，在直线法下，每年的费用都是相同的。
余额递减法——按账面金额（成本减去迄今为止的累计折旧）收取一定比例的费用。在余额递减法下，折旧费用会在资产寿命的早期较高，并且会逐年减少。这比直线法更复杂，但更真实地反映了某些类型资产的资产账面金额减少。
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一些企业采取的政策是在资产购买当年计提全年折旧，而在出售当年不计提折旧。其他人根据一年中拥有资产的月数按比例折旧。这通常称为“按比例”。因此，第一个要求是仔细阅读问题以找出必须为每项非流动资产做什么。
损益表
计算当年的折旧费用并显示为费用。不包括累计折旧。累计折旧是资产生命周期内收取的总折旧（假设没有重估），因此，先前的折旧将在早期的利润中扣除。
财务状况
表财务状况表显示每类资产的账面价值。这是成本减去任何累计折旧（试算平衡表中从上一会计期末结转的数字，加上损益表中的当年费用）。成本和累计折旧的细目将在账目附注中提供。
基础分类账账户
可以为每个非流动资产只使用一个账户，显示成本和累计折旧。但是，它们通常是分开保存的，以便在试算表和财务报表中呈现单独的数字。这导致（发明的数字）：
f3-adjustments-4
在此示例中，成本科目显示了当年增加的30,000美元（“现金”）。损益表中当年39,000美元的折旧费用反映在累计折旧账户中。财务状况表中厂房和机器的账面价值为130,000美元（390,000美元–260,000美元）。
需要第三个帐户来处理处置。当非流动资产被出售时，与该资产相关的成本和累计折旧从账户中转入处置账户。销售收益记入账户，账户余额即为销售损益，转入损益表。您可以通过将出售所得减去出售日资产的账面金额（成本减去累计折旧）来快速检查处置损益的计算。
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