真题解析：计算资产成本中的误区
计算资产成本是ACCA特许公认会计师资格证考试中的常见基础考题，但可惜的是，很多学生对资产成本的概念倒背如流，在实际做题时仍会出现分析失误。今天我就用3个例子给大家细细讲解。
首先，让我们回顾一下概念，cost of an asset is the purchase cost plus any costs needed to get it into a working condition，也就是购买成本加上使用成本。
例1
A printing machine was bought for the office. The invoice had the following details:
Printing machine
10,000
Delivery of printing machine
1,500
Ink for the printer
500
What is the asset cost?
在这道题里，企业购买并使用这台打印机的资产成本为11,500元，而500元的墨水费用因为是需要重复购买的，我们称之为消耗品Consumable。
因此，账目应记为：
Debit: Office machinery 11,500
Debit: Office expenses 500
Credit: Bank 12,000
例2
A van is bought for use in the business, the invoice is noted below:
Van
200,000
Insurance for one year
6,000
Delivery cost
2,000
Petrol for van
1,000
Total invoice
209,000
What is the asset cost?
企业购买一辆面包车，并支付了一次性的送货费，这些都是在之后的业务中长期使用的，所以资产成本是202,000元。而保险和汽油是收入成本Revenue Cost，是当年的消耗，需计入statement of profit or loss，共7,000元。
例3
A machine is bought on credit with payment due in 30 days. The invoice includes the following information:
Machine
400,000
One year’s maintenance support
6,000
Delivery cost
2,000
Electrical work to connect the machine
1,000
What is the asset cost?
企业赊购了一台机器，机器费用、送货费用和电力安装费用只需支付一次，具有长期价值，因此，总的资产成本是407,000元。而机器的维护费用是每年都需要支付的，属于Revenue cost，而不算入资产成本。
此类考题经常出现在ACCA财务会计的试题当中，希望我的讲解对你有所帮助。关注我们学习更多的ACCA考试干货。
