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[BAFS] 求救!! capital expenditure問題

引用:
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 ...
睇翻香港會計準則 (HKAS) 16:
引用:
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)
HKAS 16 para. 17
引用:
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.  
Sample paper 所講既係Physical assets 實物資產——機器 Machine

試諗個簡單問題:
你唔識用個電飯煲,代唔代表個電飯煲壞左?
同理,員工唔識用部機器,代唔代表部機器壞左,不能達到佢既指定用途?

部機器運送到公司,安裝完成後,佢已經係達到管理層指定既用途(eg 機器用以生產產品)。
員工唔識用新機器,並不代表新機器不能正常運作,不能夠用以生產產品。
→訓練員工使用機器的成本不屬於資本支出 (CapEx)

延伸閱讀:http://pakaccountants.com/why-tr ... -cost-of-the-asset/
   
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