生命對某些人來說是美麗的，這些人的一生都為某個目標而奮斗。2021年ACCA考試備考正在進行中，為了幫助大家順利備考，金程會計小編為大家準備了ACCA考試知識點，趕快來看一下詳細內(nèi)容吧。

成本包含項目_2021年ACCA考試FR知識點

【內(nèi)容導航】

Item of PPE -成本包含項目

【知識點】

Item of PPE -成本包含項目

Item of PPE -成本包含項目

All costs required to bring an asset into working condition

Purchase price (less trade discount or rebate)

Import duties and non-refundable purchase taxes

Direct attributable costs:

Site preparation cost

Initial delivery and handling costs

Installation costs

Set-up and testing costs

Professional fees (architects, engineers)

Initial estimated cost of dismantling and removing the asset and restoring the site(@ present value)(IAS 37)

Excluding

Administration and general overheads

Start-up and similar pre-production costs

Initial operating losses before the asset reaches planned performance

有種脾氣叫，不放棄。ACCA備考時間已經(jīng)不多，大家趕快行動起來吧，最后，預祝大家ACCA考試順利***。