ACCA第九期试题答案解析

Bargain Trolleys has developed an addition to its product range, a revolutionary crash proof supermarket shopping trolley. Sales will begin on 1st January 20X1 which is the first day of the next accounting period.


Which of the following items may form part of the capitalised development cost of the trolley to be written off from 20X1 onwards?


A. Depreciation of plant and machinery used to manufacture trolley parts from which the development models were assembled.
B. Advertising costs to promote the new product.
C. Market research costs incurred in ascertaining sales potential of the new trolley.
D. Salaries of the development engineering team.
正确答案：A,D、


答案解析：
The correct answers are: Salaries of the development engineering team; Depreciation of plant and machinery used to manufacture trolley parts from which the development models were assembled.

The answer assumes that the plant and machinery are used by the company to produce the normal product range. Hence, these are non-current assets. If the plant and machinery is specific to the project then arguably the resulting depreciation charges to the project may be acceptable as part of the development costs.

Market research and advertising costs are examples from IAS 38 that would normally be excluded from research and development.