2019年注冊會計師考前要點分析、難點講解匯總,專題一固定資產(chǎn)和無形資產(chǎn)

1、專題一固定資產(chǎn)和無形資產(chǎn)01考情分析02 詞匯歸納總結(jié)03重點、難點講解04 同步系統(tǒng)訓(xùn)練考情分析有關(guān)固定資產(chǎn)和無形資產(chǎn)的內(nèi)容在注會考試中屬于非常重要的基礎(chǔ)知識，可能并不單獨以主觀題形式進(jìn)行考查，但是專業(yè)階段主觀題所考查的知識點中一般都會穿插其相關(guān)內(nèi)容。如與借款費用、會計估計變更及差錯更正等內(nèi)容的結(jié)合。因此，要給予一定的重視。詞匯歸納總結(jié)固定資產(chǎn)Fixed assetIntangible asset預(yù)定可使用狀態(tài)Expected conditions for use塔費Freight裝卸費Loading fee具有融資性質(zhì)With financing nature實際上；生效In effect

2、依照According to/ In accordance with直線法Straight line method工作量法Unit of production method雙倍余額遞減法Double declining balance method年數(shù)總和法Sum of the years digits method累計折舊Accumulated depreciation后續(xù)支出Subsequent expenditure更新改造Transformation and renovation修理費用Repair expenditure管理費用General and administrative e

3、xpense銷售費用Selling expense研究階段Research stage開發(fā)階段Development stage攤銷Amortization確定Determine在建工程Construction in process預(yù)計使用壽命Estimated useful life特許權(quán)Franchise right保險費Insurance expense長期應(yīng)付款Long-term payable專利權(quán)Patent研究開發(fā)費用Research and development cost殘值Residual value有形資產(chǎn)Tangible asset重點、難點講解考點一：固定資產(chǎn)的初始計

4、量Initial Measurement of Fixed Assets1 .外購固定資產(chǎn) Purchased fixed assets外購固定資產(chǎn)的成本，包括購買價款、相關(guān)稅費、使固定資產(chǎn)達(dá)到預(yù)定可使用狀態(tài) 前所發(fā)生的可歸屬于該項資產(chǎn)的運輸費、裝卸費、安裝費和專業(yè)人員服務(wù)費等。The cost of a purchased fixed asset consists of purchase price, relevanttaxes, freights, loading fees, installment fees, professional service fees and other exp

5、enses that bring the fixed asset to the expected conditions for use and that may be relegated to the fixed asset.購買固定資產(chǎn)的價款超過正常信用條件延期支付，實質(zhì)上具有融資性質(zhì)的，固定資 產(chǎn)的成本以購買價款的現(xiàn)值為基礎(chǔ)確定。If the payment for a fixed asset is delayed beyond the normal creditconditions and it is of financing nature in effect, the cost of

6、the fixed asset shall be ascertained based on the present value of the purchase price.會計分錄：Journal entry:借：固定資產(chǎn)（購買價款的現(xiàn)值）未確認(rèn)融資費用（差額，應(yīng)在信用期內(nèi)采用實際利率法進(jìn)行攤銷）貸：長期應(yīng)付款等（實際應(yīng)支付價款）Dr. Fixed assets (the present value of the purchase priceUnrecognized financing expenses(the balance , which should beamortized within

7、 the credit period using the effective interest method)Cr： Long-term payable (the actual purchase price that should be paid ) 企業(yè)可能以一筆款項購入多項沒有單獨標(biāo)價的固定資產(chǎn)。An enterprise may make certain payment for purchasing several fixedassets which are not priced separately.如果這些資產(chǎn)均符合固定資產(chǎn)的定義，并滿足固定資產(chǎn)的確認(rèn)條件，則應(yīng)將各項資產(chǎn)單獨確認(rèn)為固

8、定資產(chǎn)，并按各項固定資產(chǎn)公允價值的比例對總成本進(jìn)行分配，分別確定各項固定資產(chǎn)的成本。If these assets are in line with the definition of fixed assets and meet therecognition criteria for fixed assets , each asset should be recognized as a fixedasset separately , and the cost of each fixed asset shall be determined by allocating the payment ac

9、cording to the proportion of fair value of each fixed asset to the total cost of all assets acquired.2 .自行建造固定資產(chǎn) Self-constructed fixed assets自行建造固定資產(chǎn)的成本，包括工程用物資成本、人工成本、繳納的相關(guān)稅費、應(yīng) 予以資本化的借款費用以及應(yīng)分?jǐn)偟拈g接費用等。Cost of self-constructed fixed assets includes material cost used for project, labor cost, relevant

10、 taxes, borrowing costs that shall be capitalized and overhead that shall be allocated.考點二：固定資產(chǎn)的后續(xù)計量Subsequent Measurement of Fixed Assets1 .固定資產(chǎn)折舊Depreciation of fixed assets(1)折舊范圍Scope of depreciation企業(yè)應(yīng)對所有的固定資產(chǎn)計提折舊，但是，已提足折舊仍繼續(xù)使用的固定資產(chǎn)和單獨計價入賬的土地除外。Enterprise should depreciate all fixed assets, but

11、 except for the fixed assets which have been fully depreciated but are still in use and the land which is recorded separately.當(dāng)月增加的固定資產(chǎn)，當(dāng)月不計提折舊，從下月起計提折舊；當(dāng)月減少的固定資產(chǎn), 當(dāng)月仍計提折舊，從下月起不計提折舊。Newly purchased fixed asset does not need to be depreciated in current month, and should be depreciated from the follo

12、wing month; decreased fixed assets should be depreciated in current month, no depreciation is made in the following month.(2)折舊方法Depreciation method企業(yè)應(yīng)當(dāng)根據(jù)與固定資產(chǎn)有關(guān)的經(jīng)濟(jì)利益的預(yù)期消耗方式，合理選擇折舊方法。An enterprise shall reasonably select a depreciation method for a fixed asset in accordance with the expected form fo

13、r the consumption of the economic benefits concerning the fixed asset.可選用的折舊方法包括年限平均法、工作量法、雙倍余額遞減法和年數(shù)總和法等。固定資產(chǎn)的折舊方法一經(jīng)確定，不得隨意變更The available depreciation methods consist of the straight line method, unit of production method, double declining balance method, sum of the year digits method, etc. Once a

14、n enterprise ascertains the method of depreciation of the fixed asset, it shall not be arbitrarily changed.2 .固定資產(chǎn)的后續(xù)支出Subsequent expenditure of fixed assets與固定資產(chǎn)有關(guān)的更新改造等后續(xù)支出，符合資本化條件的，應(yīng)當(dāng)計入固定資產(chǎn)成本或其他相關(guān)資產(chǎn)的成本，同時將被替換部分的賬面價值扣除。Subsequent expenditures incurred relating to fixed assets transformation and re

15、novation, it should be charged in cost of fixed assets or cost of other related assets when the capitalization criteria are met, the book value of replaced part should be deducted at the same time.與固定資產(chǎn)有關(guān)的修理費用等后續(xù)支出，不符合資本化條件的，應(yīng)當(dāng)根據(jù)不同情況分別在發(fā)生時計入當(dāng)期管理費用或銷售費用等。Subsequent expenditures incurred relating to r

16、epair and maintenance, it should be charged into current administrative expenses or selling expenses in accordance with different circumstances, when the capitalization criteria are not met.考點三：內(nèi)部研究開發(fā)費用的處理Treatments of Internal Research and Development Expenses研究階段的支出應(yīng)當(dāng)在發(fā)生時全部計入當(dāng)期損益；開發(fā)階段的支出滿足資本化條件時計入

17、無形資產(chǎn)的成本。Expenditures which occur at stage of research should be recorded intocurrent profit and loss when occurring; expenditures which occur at stage of development and meet conditions of capitalization should be recorded into cost of intangible assets.無法區(qū)分研究階段和開發(fā)階段的支出，應(yīng)當(dāng)在發(fā)生時全部費用化，計入當(dāng)期損益。If expendi

18、tures could not be distinguished between stage of research and development, they should be expensed when incurred and recorded into current period profit and loss.考點四：無形資產(chǎn)的后續(xù)計量Subsequent Measurement of Intangible Assets使用壽命有限的無形資產(chǎn)，其應(yīng)攤銷金額應(yīng)當(dāng)在使用壽命內(nèi)系統(tǒng)合理攤銷。With regard to intangible assets with limited us

19、eful life, its amortizationamount shall be amortized within its useful life systematically and reasonably.企業(yè)攤銷無形資產(chǎn)，應(yīng)當(dāng)自無形資產(chǎn)可供使用時起，至不再作為無形資產(chǎn)確認(rèn)時止An enterprise shall amortize intangible assets from the time when it isavailable for use to the time when it is derecognized as the intangible assets.企業(yè)選擇的無形資

20、產(chǎn)攤銷方法，應(yīng)當(dāng)反映與該項無形資產(chǎn)有關(guān)的經(jīng)濟(jì)利益的預(yù)期消 耗方式，并一致地運用于不同會計期間。The method chosen by an enterprise for the amortization of intangibleassets shall reflect the expected consumption pattern of the economic benefitwhich is relevant to the intangible assets and be used consistently in different accounting period無法可靠確定預(yù)期消

21、耗方式的，應(yīng)當(dāng)采用直線法攤銷。If it is unable to determine the expected consumption pattern reliably, intangible assets shall be amortized by the straight-line method.無形資產(chǎn)的攤銷金額一般應(yīng)當(dāng)計入當(dāng)期損益，但如果某項無形資產(chǎn)是專門用于生產(chǎn)某種產(chǎn)品或者其他資產(chǎn)，其所包含的經(jīng)濟(jì)利益是通過轉(zhuǎn)入到所生產(chǎn)的產(chǎn)品或其他資產(chǎn)中 實現(xiàn)的，則無形資產(chǎn)的攤銷費用應(yīng)當(dāng)計入相關(guān)資產(chǎn)的成本。Generally the amortized amount of intangible as

22、sets shall be recorded into profit or loss of the current period. However, if an intangible asset is specially used in producing a product or other asset, the economic benefit included in it is realized through transferring to the product or other asset produced, then the amortization expense of the

23、 intangible asset should be included in the cost of related asset.企業(yè)至少應(yīng)當(dāng)于每年年度終了，對無形資產(chǎn)的使用壽命及攤銷方法進(jìn)行復(fù)核。The useful life and amortization method of an intangible asset shall be reviewed at least at the end of each year.如果有證據(jù)表明無形資產(chǎn)的使用壽命及攤銷方法不同于以前的估計，如由于合同的續(xù)約或無形資產(chǎn)應(yīng)用條件的改善， 延長了無形資產(chǎn)的使用壽命，則對于使用壽命有限的 無形資產(chǎn)應(yīng)改變其攤銷

24、年限及攤銷方法，并按照會計估計變更進(jìn)行處理。Where there is evidence that the useful life and amortization method of the intangible asset is different from previous estimate, such as the useful life of the intangible asset is extended due to the renewal of its contract or the improvement of its application conditions , th

25、e amortization period and amortization method of the intangible asset with finite useful life shall bechanged accordingly. Such change shall be accounted for as changes in accounting estimates考點五：固定資產(chǎn)和無形資產(chǎn)的處置Disposal of Fixed Assets and Intangible Assets固定資產(chǎn)和無形資產(chǎn)的出售屬于一項非日?；顒?，具發(fā)生的處置凈損失或凈收益應(yīng)計入當(dāng)期損失或利得，

26、即資產(chǎn)處置損益或營業(yè)外收支科目。The disposal of fixed assets or intangible assets is a non-routine activity,and the net loss or net gain on disposal of them should be included in current profit or loss , i.e., gains or losses of assets disposal or non-operating income or expense.對于滿足下述持有待售條件的非流動資產(chǎn)應(yīng)當(dāng)劃分為持有待售：Non-curr

27、ent assets that meet the following criteria shall be classified as held for sale ：(1)可立即出售。企業(yè)應(yīng)當(dāng)具有在當(dāng)前狀態(tài)下出售該非流動資產(chǎn)的意圖和能力。It could be sold out immediately. The enterprise shall have the intention and capability to sell the non-current assets in the current state.(2)出售極可能發(fā)生。即企業(yè)已經(jīng)就一項出售計劃作出決議且獲得確定的購買承 諾，預(yù)計

28、出售將在一年內(nèi)完成。The sale is likely to happen. That is, the enterprise has made a decision on a sale plan and has obtained a definite purchase promise. The sale is expected to be completed in a year.同步系統(tǒng)訓(xùn)練【例題1】ABC股份有限公司為增值稅一般納稅人，增值稅稅率為 17%,購建設(shè) 備的有關(guān)資料如下。(1) 2016年1月1日，購置一臺需要安裝的設(shè)備，增值稅專用發(fā)票上注明的不 含稅設(shè)備價款為789.95萬元

29、，價款及增值稅已由銀行存款支付。將該設(shè)備運至公司發(fā) 生運費35萬元，取得運輸發(fā)票(按照稅法規(guī)定，可將運費的7%作為進(jìn)項稅額抵扣)。設(shè)備于當(dāng)日投入安裝。(2)該設(shè)備安裝期間領(lǐng)用工程物資 24萬元(不含增值稅額)；領(lǐng)用生產(chǎn)用原材 料一批，實際成本3.51萬元；支付安裝人員工資6萬元；發(fā)生其他直接費用3.99萬元。 2016年3月31日，該設(shè)備安裝完成并交付使用。該設(shè)備預(yù)計使用年限為5年，預(yù)計凈殘值為2萬元，采用雙倍余額遞減法計提折舊。(3) 2018年3月31日，因ABC公司調(diào)整經(jīng)營方向，遂將該設(shè)備出售，通過銀 行轉(zhuǎn)賬收到價款306萬元。另外，用銀行存款支付清理費用0.4萬元。假定不考慮與該 設(shè)備

30、出售有關(guān)的其他相關(guān)稅費。要求：(1)計算該設(shè)備的入賬價值；(2)計算該設(shè)備2016年、2017年和2018年應(yīng)計提的折舊額；(3)編制出售該設(shè)備的會計分錄。(答案中的金額單位用萬元表示)正確答案(1)該設(shè)備的入賬價值=789.95 + 35 X93% +24+ 3.51 +6 + 3.99 = 860 (萬元)Carrying amount of the equipment= 789.95 + 35 X93% +24 + 3.51 + 6 +3.99=8.6 (million Yuan )(2)因為采用的是雙倍余額遞減法，折舊率=2/5=40%2016年應(yīng)計提的折舊額=860 X40% X9/

31、12 =258 (萬元)Applying double declining balance method , the depreciation rate = 2/5 = 40%Accrued depreciation for 2016=860 X40% X9/12 =2.58 (million Yuan )2017 年應(yīng)計提的折舊額=860 X40% X3/12 + (860 860 X40%) X40% X9/12 = 240.8 (萬元)Accrued depreciation for 2017= 860 X40% X3/12 + (860- 860 X40% ) x40% X9/12 =

32、2.408 (million Yuan )2018年應(yīng)計提的折舊額=(860 344) X40% X3/12 =51.6 (萬元)Accrued depreciation for 2018=(860 344) X40% X3/12 =0.516 (million Yuan )(3)編制出售該設(shè)備的會計分錄借：固定資產(chǎn)清理309.6累計折舊550.4貸：固定資產(chǎn)860借：銀行存款306貸：固定資產(chǎn)清理306借：固定資產(chǎn)清理0.4貸：銀行存款0.4Prepare the accounting entries for the sale of equipmentDr: Disposal of fixe

33、d asset 309.6Accumulated depreciation550.4Cr: Fixed asset860Dr: Cash at bank 306Cr: Disposal of fixed asset306Dr: Disposal of fixed asset0.4Cr： Cash in bank0.4將固定資產(chǎn)清理賬戶的余額轉(zhuǎn)入資產(chǎn)處置損益：借：資產(chǎn)處置損益4貸：固定資產(chǎn)清理4Transfer the remaining balance of disposal of fixed asset into gains or losses of assets disposal :Dr:

34、 Gains or losses of assets disposal 4Cr: Disposal of fixed asset4【提示】按照營改增以后的稅率，此時運輸費的稅率為11%。本題相關(guān)稅率題目條件改為：取得運費增值稅專用發(fā)票上注明增值稅額為3.85 (稅率11%)。答案為:(1)該設(shè)備的入賬價值=789.95 +35 + 24 +3.51 +6 + 3.99 =862.45 (萬元)Carrying amount of the equipment = 789.95 + 35 + 24 + 3.51 + 6 + 3.99 = 8.62 (million Yuan )(2)因為采用的是雙

35、倍余額遞減法，折舊率=2/5=40%2016年應(yīng)計提的折舊額=862.45 X40% X9/12 =258.74 (萬元)Applying double declining balance method , the depreciation rate = 2/5 = 40%Accrued depreciation for 2016=862.45 X40% X9/12 =2.59 (million Yuan )2017 年應(yīng)計提的折舊額=862.45 X40% X3/12 + (862.45 862.45 X40% ) X862.45 X40% X3/12 + ( 862.45 -862.45

36、X40% X9/12 =241.49 (萬元)2.41 (million Yuan )Accrued depreciation for 2017 40% ) X40% X9/12 =2018年應(yīng)計提的折舊額=(862.45 元)Accrued depreciation for 2018=0.52 (million Yuan )(3)編制出售該設(shè)備的會計分錄借：固定資產(chǎn)清理累計折舊貸：固定資產(chǎn)借：銀行存款貸：固定資產(chǎn)清理借：固定資產(chǎn)清理貸：銀行存款 862.45 X40%) X40% X3/12 =51.75 (萬(862.45 -862.45 X40% ) X40% X3/12 =310.47

37、551.98862.453063060.40.4Prepare the accounting entries for the sale of equipmentDr: Disposal of fixed asset310.47Accumulated depreciation 551.98Cr： Fixed asset862.45Dr: Cash at bank306Cr: Disposal of fixed asset306Dr: Disposal of fixed asset0.40.4Cr： Cash in bank將固定資產(chǎn)清理賬戶的余額轉(zhuǎn)入資產(chǎn)處置損益：借：資產(chǎn)處置損益4.87貸：固定

38、資產(chǎn)清理4.87Transfer the remaining balance of disposal of fixed asset into gains or losses of assets disposal :Dr: Gains or losses of assets disposal 4.87Cr: Disposal of fixed asset4.87【例題2】長江實業(yè)股份有限公司(以下簡稱“長江公司”)2016年至2017年自行研究開發(fā)一項非專利技術(shù)，對于不符合資本化條件的研發(fā)支出，于年末轉(zhuǎn)入當(dāng)期管 理費用。假定不考慮相關(guān)稅費。相關(guān)資料如下。(1) 2016年1月、2月份屬于研究階段

39、，發(fā)生咨詢費 20萬元，材料費60萬元, 開發(fā)人員工資80萬元。(2) 2016年3月進(jìn)入開發(fā)階段，至年末共發(fā)生材料費 200萬元，開發(fā)人員工資 300萬元，專用設(shè)備折舊費用160萬元，其中滿足資本化條件的材料費 160萬元，開 發(fā)人員工資240萬元，專用設(shè)備折舊費用120萬元。(3) 2017年1月發(fā)生開發(fā)人員工資10萬元，專用設(shè)備折舊費用5萬元，全部滿 足資本化條件。2月2日該項非專利技術(shù)開發(fā)完成，達(dá)到預(yù)定可使用狀態(tài)。由于該項無 形資產(chǎn)不是來源于合同性權(quán)益或其他法定權(quán)利，且無法通過其他市場條件判斷其使用壽命，長江公司將其確認(rèn)為使用壽命不確定的無形資產(chǎn)。2009年末該項無形資產(chǎn)的可收回金額是

40、400萬元。(4) 2018年1月長江公司根據(jù)該非專利技術(shù)的未來發(fā)生趨勢，預(yù)計其尚可使用壽命是8年，預(yù)計凈殘值為零，長江公司采用直線法攤銷。(5) 2020年1月10日，長江公司將該項非專利技術(shù)轉(zhuǎn)讓給遠(yuǎn)東股份有限公司, 取得價款600萬元。要求：(1)編制長江公司2016年至2017年的會計分錄。(2)計算長江公司2018年的攤銷金額并編制計提攤銷的會計分錄。(3)計算長江公司2020年無形資產(chǎn)的處置損益并編制處置時的會計分錄。正確答案(1) 2016年的會計分錄：借：研發(fā)支出一一費用化支出300資本化支出520貸：銀行存款20原材料260應(yīng)付職工薪酬380累計折舊1601) Accounting entries for 2016Dr: Research