計(jì)算資產(chǎn)成本是ACCA特許公認(rèn)會(huì)計(jì)師資格證考試中的常見基礎(chǔ)考題，但可惜的是，很多學(xué)生對(duì)資產(chǎn)成本的概念倒背如流，在實(shí)際做題時(shí)仍會(huì)出現(xiàn)分析失誤。今天我就用3個(gè)例子給大家細(xì)細(xì)講解。

首先，讓我們回顧一下概念，cost of an asset is the purchase cost plus any costs needed to get it into a working condition，也就是購買成本加上使用成本。

例1? ? ? ? ??

A printing machine was bought for the office. The invoice had the following details:?

Printing machine

10,000

Delivery of printing machine

1,500

Ink for the printer

500

What is the asset cost?

在這道題里，企業(yè)購買并使用這臺(tái)打印機(jī)的資產(chǎn)成本為11,500元，而500元的墨水費(fèi)用因?yàn)槭切枰貜?fù)購買的，我們稱之為消耗品Consumable。

因此，賬目應(yīng)記為：

Debit: Office machinery 11,500

Debit: Office expenses 500

Credit: Bank 12,000

例2? ? ? ? ??

A van is bought for use in the business, the invoice is noted below:

Van

200,000

Insurance for one year

6,000

Delivery cost

2,000?

Petrol for van

1,000

Total invoice

209,000

What is the asset cost?

企業(yè)購買一輛面包車，并支付了一次性的送貨費(fèi)，這些都是在之后的業(yè)務(wù)中長期使用的，所以資產(chǎn)成本是202,000元。而保險(xiǎn)和汽油是收入成本Revenue Cost，是當(dāng)年的消耗，需計(jì)入statement of profit or loss，共7,000元。

例3? ? ? ? ??

A machine is bought on credit with payment due in 30 days. The invoice includes the following information:?

Machine

400,000

One year’s maintenance support

6,000

Delivery cost

2,000?

Electrical work to connect the machine

1,000

What is the asset cost?

企業(yè)賒購了一臺(tái)機(jī)器，機(jī)器費(fèi)用、送貨費(fèi)用和電力安裝費(fèi)用只需支付一次，具有長期價(jià)值，因此，總的資產(chǎn)成本是407,000元。而機(jī)器的維護(hù)費(fèi)用是每年都需要支付的，屬于Revenue cost，而不算入資產(chǎn)成本。

此類考題經(jīng)常出現(xiàn)在ACCA財(cái)務(wù)會(huì)計(jì)的試題當(dāng)中，希望我的講解對(duì)你有所幫助。關(guān)注我們學(xué)習(xí)更多的ACCA考試干貨。