会计英语 案例分析题At December 30,2008 ,Ham software Inc.,purchased a computer system from a mail-order supplier for $14000.The retail value of the system-according to the mail-order supplier-was $20000.On January 7,however,the system was st
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会计英语 案例分析题At December 30,2008 ,Ham software Inc.,purchased a computer system from a mail-order supplier for $14000.The retail value of the system-according to the mail-order supplier-was $20000.On January 7,however,the system was st
会计英语 案例分析题
At December 30,2008 ,Ham software Inc.,purchased a computer system from a mail-order supplier for $14000.The retail value of the system-according to the mail-order supplier-was $20000.On January 7,however,the system was stolen during a burglary.In this December 31 ,2008,balance sheet,Ham showed this computer system at $ 14000 and made no reference to its retail value or to the burglary.The December balance sheet was issued in February of 2009.
In this case ,indicate the appropriate balance sheet amount of the asset under GAAP.If the amount assigned by the company is correct or not ,briefly explain the accounting priciple that justify or violated this amount.
会计英语 案例分析题At December 30,2008 ,Ham software Inc.,purchased a computer system from a mail-order supplier for $14000.The retail value of the system-according to the mail-order supplier-was $20000.On January 7,however,the system was st
这个案例的中文意思是:ham 这家软件公司于2008年12月30日以14000美元的价格从一个以邮寄方式下单的供应商处购得一个计算机系统.这个系统在此供应商处的零售价格是20000美元.在2009年1月7日,这个系统被偷了.在2008年12月31日的资产负债表上,HAM公司只列示了该系统为14000美元,没有对它的零售价格和已被偷盗的情况做任何说明.该资产负债表于2009年2月公布.
针对这个问题,请指出在一般公认会计准则下该资产的账面价值是多少.公司对于该资产的列示是否正确,并简短解释是否符合或违反了会计准则
我是这么认为的:在GAAP下该资产的于2008年12月31日的账面价值就是14000.也就是说公司的列示是正确的.理由是1、偷盗行为是期后发生的,那么不应该影响2008年12月31日的资产价值,即使作为期后事项的处理,最多在该报表的附注中说明情况,也不应该影响2008年12月31日资产价值.2、零售价格虽然是20000,但是HAM公司可能由于促销或邮递的方式获得了折扣,所系统价格为14000,对于HAM公司而言,支出的成本就是14000,20000和14000之间的差价为该供应商所承担,是他的营销成本,那么对于HAM公司而言,该系统的入账价值就是14000.