原帖由 cnkching 於 25-2-2016 12:49 AM 發表
想問下 initial training for operators 係capital expenditure定revenue expenditure?
sample paper 第一題佢冇計到
A company has incurred the following expenditures on a new machine purchased for busin ...
16 The cost of an item of property, plant and equipment comprises:
(a) its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates;
(b) any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. (中譯:令資產達致管理層所指定的用途所招致的成本)
Examples of directly attributable costs are:
(a) costs of employee benefits (as defined in HKAS 19 Employee Benefits) arising directly from the construction or acquisition of the item of property, plant and equipment;
(b) costs of site preparation;
(c) initial delivery and handling costs;
(d) installation and assembly costs;
(e) costs of testing whether the asset is functioning properly, after deducting the net proceeds from selling any items produced while bringing the asset to that location and condition (such as samples produced when testing equipment); and
(f) professional fees.
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