关于Revaluation Reserve和Goodwill Written off的一些问题.
有道题根据一些条件和一张Trial Balance编制Balance sheet and PL Account.Q1.在Trial Balance里关于Building的条件如下:
Building at Cost-1200
Provision for depreciation:building--375
另:During the period one of the buildings,which had originally cost 130, and which ahd a written-down value at the date of the sale of 80,was sold for 180.Depreciation on buildings to be charged against the year's profits 60.The buildings are revalued by XXX(a company), at 1500 at the end day of the accounting period.
这里就涉及到一个编BS里Capital & reserve里有Revaluation Reserve.
但我完全不知道怎么做....:(
Q2.关于Goodwill 的written off是什么意思呢???主要是会计知识不太懂.
谢谢高人 多看看书吧，不看书就做题是不行的。
ACCA的教材，特别是BPP的，都讲解得很详细的，只要把每门课的教材看详细了，基本上所有内容都会涉及的，而且从基础的到有一定难度的都有 Q1建议看IAS16，看完你就明白了
Q2goodwill也相当于asset可以“折旧”就是impairment，written off这个说法不严谨哦 [quote]原帖由 [i]shui2001[/i] 于 2008-1-28 22:18 发表 [url=http://bbs.52acca.com/redirect.php?goto=findpost&pid=63198&ptid=11348][img]http://bbs.52acca.com/images/common/back.gif[/img][/url]
Q1建议看IAS16，看完你就明白了
Q2goodwill也相当于asset可以“折旧”就是impairment，written off这个说法不严谨哦 [/quote]
f非常同意~好多老ACCA都跟我说~IAS就是bible~~~只是不好懂~~如果你真把它弄懂了~就是BCCA也能过~~
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