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 business use:
List price (allowance of 20% trade discount)
$ 800 000
Legal fees related to the purchase
5 200
Machine installation and adaptation
7 300
Maintenance fee
9 900
Testing
6 500
Initial training for operators
3 000
The manager expects the efficiency of the machine to decline sharply over its useful life. He wants to adopt a depreciation method that will best meet the nature of the machine.
- (a) Calculate the cost of the machine to be capitalised.
- (b) (i) Identify a depreciation method that is in line with the manager’s view.
(ii) Explain one advantage of the depreciation method you identified in (i).
佢只計咗list price, legal fee, machine installation 同testing 冇計到Initial training for operators
點解？如果唔train ，部機都用唔到架？
去到1991 CE Q6
- (iv) Training courses for staff in operating a new system whichhas been installed recently
- 呢一個佢又話係capital expenditure
咁姐係點？？應該跟邊個？
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本帖最後由 cnkching 於 2016-2-25 12:51 AM 編輯 ]
