acca tangible non-current asset
题目
acca tangible non-current asset
a manufacturing company receives an invoice on 29 February 20X2 for work done on one of its machines.25500 of the cost is actually for a machine upgrade,which will improve efficiency.the accounts department do not notice and charge the whole amount to maintanance costs.Machinery is depreciated at 25%per annum on a straight-line basis,with a proportional charge in the years of acquisition and disposal.By what amount will profit for the year to 30 june 20X2 be understated?
答案里为什么会把depreciated 也算进去,它难道不是原来就包含的吗?
答案
Since a non-current asset has a cost, a limited useful life and a declining value, a charge is made in the income statement to reflect the use.that is depreciation.and also profit=movement in net ass...
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