美国CPA《财务会计与报告》例题（13）

　　为了帮助广大学员备战2014年美国CPA考试，正保会计网校精心为大家整理了美国CPA考试各科目练习题，希望能够提升您的备考效果，祝您学习愉快！

　　Depreciable Assets and Depreciation

　　Depreciation overview

　　计算折旧时，使用X N/12，以防错误。

　　Component depreciation 固定资产的各主要组成部分，分别计提折旧。IFRS要求。

　　Composite/Group depreciation–Averaging the economic lives of a number of property units and depreciating the entire class of assets over a single life.

　　Composite/Group depreciation

　　Averaging the economic lives of a number of property units and depreciating the entire class of assets over a single life.

　　No gain or loss is recognized when one asset in the group is retired

　　Average composite life=Total Depreciable Cost/Biggest Annual Depreciation

　　Average composite rate=1/Average composite life

　　When retired，squeeze“Accu.Depre”instead of G/L

　　Basic Depreciation Methods

　　Straight-line直线法

　　Sum-of-the-Year‘s-Digits年限总和法

　　Declining Balance余额递减法

　　计算中不使用残值

　　用期初的净值按直线法计算折旧后，乘2或1.5

　　Unit-of-Production工作量法

　　Depletion

　　Allocation of the cost of wasting natural resources.

　　Cost of depletion=“REAL”=-Residual Value+Extraction/Development cost+Anticipated restoration cost+Land purchase price

　　Unit depletion=Cost/Estimated recoverable unites

　　Period Depletion=Units X Unit depletion

　　Cost Depletion（GAAP）Vs. % Depletion（F4-52）