关于Revaluation Reserve和Goodwill Written off的一些问题.

有道题根据一些条件和一张Trial Balance编制Balance sheet and PL Account.

Q1.在Trial Balance里关于Building的条件如下:
Building at Cost-1200
Provision for depreciation:building--375

另uring the period one of the buildings,which had originally cost 130, and which ahd a written-down value at the date of the sale of 80,was sold for 180.Depreciation on buildings to be charged against the year's profits 60.The buildings are revalued by XXX(a company), at 1500 at the end day of the accounting period.

这里就涉及到一个编BS里Capital & reserve里有Revaluation Reserve.
但我完全不知道怎么做....

Q2.关于Goodwill 的written off是什么意思呢???主要是会计知识不太懂.

谢谢高人

Q1建议看IAS16，看完你就明白了

Q2goodwill也相当于asset可以“折旧”就是impairment，written off这个说法不严谨哦

原帖由 shui2001 于 2008-1-28 22:18 发表 http://bbs.52acca.com/images/common/back.gif
Q1建议看IAS16，看完你就明白了

Q2goodwill也相当于asset可以“折旧”就是impairment，written off这个说法不严谨哦

f非常同意~好多老ACCA都跟我说~IAS就是bible~~~只是不好懂~~如果你真把它弄懂了~就是BCCA也能过~~