大一笔记第六章non current asset7记录baddebts之法详细解释每步journal

复BankreconciliationbankstatementjournalSaleofgood、provideserviceSalesdiscountCreditsalessalesdiscountReceivablebaddebts之法（under/overprovisionEstimatingallowancefordoubtfuldebtscreditriskCreditsalesPropertynt&equipmentHeldforuseinproductionsupplyofgoods&services、forrentalExpectedtobeusedduringmorethanonePPEcostshallberecognisedonlyProbabletheFEBwillCostmeasuredTwoclassesofInitiallyrecorded@historicalcost：cash&cashequivalentspaidAFairvalue：市价（knowledgeablepartnersarm’slengthCostofanasset：allexpenditurenecessarytobringtheAreadyforuse（如售价、freightin、CapitalexpensesAFEB答PPE&valuesignificant定义：allocatingcostofaNCAoveritsuseful：costCFdeclineinmarketvalue（仅是用了多少FourfactorscontributetothedeclineinvalueofadepreciableFactorsincalculatingdepreciation：cost,usefullife,residualDepreciation定义：每年一样，benefitsareconsumedatsamerateeach：DepreciationDiminishing/reducingbalance（早期多，例）greaterbenefitsareconsumedearlierinA：Carryingamount(cost–accumulateddepreciation)*reducingbalancerate（2*SLDepreciationvalueexpenserateCA=RVUnitsofproductionusefullifetotalunitsofproduction，看今年用了其中%：depreciationcostperdepreciationDepreciation该用哪种？看是怎么用的，适合哪种（平均、前期快、能数出件数答答cost（Ordinaryrepairs：E（maintainoperating：increasecapitalised（Aclassification案Changesinusefulpastcarryingamountassetcostusefullife答答Disposalsofpartyjournal（Saleof，recoupSale当天：makeaportionofdepreciationsincelastadjustment（630，91卖depreciationGainonLossonProfit/lossonsale反Cost–proceeds=actualcostofactualcostofbenefit44,000estimation(AD)5,000之over-provisionfordepreciation（actualcostaccumulateddepreciationunder-profitonsalelossonsaleover/under答答Costorfairvaluereliablelessrelevant（LTcostCAFairvaluemarketvalueNPVoffutureCF、independentvaluer（取决于是否有活跃之市场ordinaryactivityGrowth：增长、reductioninventoryfairvaluecosttosell记（relevant答FairmeasuredreliablyPPEtestforimpairmentCArecoverableamountwritedownimpairmentCArecoverableamountCA记（哪个小用哪个RecoverableamountFVcostto答Identifiable（反例）non-monetaryassets、nophysicalIdentifiableseparate÷dformanentity，可单独AcquiredseparaRecognised@（Ac