问答题
Curry Co is developing project A, which had a balance of $750,000 on the capitalised development expenditure account at 1 July 20X6.
During the year, Curry also started a research relating to project B, expenses occurred to date was $35,000.
Commercial production of project A commenced on 1 November 20X7 and likely sales of the product were estimated to be made over the next five years.
What is the research and development shown in the financial statement for the year ended 31 December 20X7? ______
Statement in the profit or loss Statement of financial position
During the year, Curry also started a research relating to project B, expenses occurred to date was $35,000.
Commercial production of project A commenced on 1 November 20X7 and likely sales of the product were estimated to be made over the next five years.
What is the research and development shown in the financial statement for the year ended 31 December 20X7? ______
Statement in the profit or loss Statement of financial position
【正确答案】
B
【答案解析】[考点] Recording transactions and events-Intangible assets-Research and development & Amortisation [难易度] 难 (1)A research relating to project B，expenses to date was $35,000直接费用化。 (2)Capitalised development expenditure account for project A was $750,000. A项目在20X7年1 1月1日投入生产，预计的销售年限是5年，需要在这5年中进行摊销。 本期的Amortisation=$750,000/5×2/12=$25,000 进入本期利润表=$35,000+$25,000=$60,000 期末的资产负债表=$750,000-$25,000=$725,000