Questions on the Non current Assets

Questions on the Non current Assets


What is the circulating assets of others? With examples?
20/22 split third-party assets into two parts:
Fixed Assets: assets that are purchased to be used for several accounting periods, not the aim of the purchase is profit-making, such as the purchase of land and buildings and cars and furniture and computer and other.
Intangible assets: the assets of the company devoid of tangible physical entity, such as the patent and celebrity shop instead of keywords, and copyright and other.
What is the difference between the pocket money consumption consumption complex?
Pocket money consumption: the amount of the decrease in the book value of the asset during the current financial period, and appear in the list of deductible from income and revenues of the current period and other expenses
compound of consumption: is the total consumption pocket money for the current financial period the previous financial periods, and appear in the list of DEDUCTIBLE financial center of the cost of the fixed assets,
what are the factors that determine the share of consumption?
The cost of the asset

value of the productive life of the asset after the end of the productive age (SCRAP)
What are the costs of acquisition of the asset?
Is the expenses that are loaded on the cost of the asset until the asset is ready for use.
What is the difference between the expenditure and the الايراداية capital expenses?
الايراداية expenses: Expenses paid by established and benefit from the established one financial year or less, and named after بالايرادية because they contribute to the achievement of the revenue during the financial year, so as to appear in the list of deductible from income from revenue, such as maintenance fees and expenses for salaries and expenses for the origin of the electricity and telephone and advertising and other
capital expenses: Expenses paid by established benefiting established for more than one financial year, such as expenses for building renovation and replacement of the engine of the vehicle these expenses spent on the original venue will cover a period exceeding one year or increase the productive life of the asset, this type of expenses that is loaded on the cost of the asset and not on the income of the current period.
Fixed Assets are displayed in the balance sheet of the historic cost of ومخصوما consumption to show complex net as follows:

List the financial center of the year.

The amount of assets, property rights and obligations in the amount of
fixed assets
xxx name static origin
(xxx)
xxx complex fixed asset fixed asset
Total Assets Net xxx xxx total obligations and property rights,
why is the depreciation of fixed assets?
Because the original drive when used value will decrease with the passage of time, and even financial lists show accurate cost must show the original historical cost minus the compound consumption.
Why is the cost of the asset to the historic cost when presented in the budget?
Because it is difficult to assess the user origin in the market at the end of the financial period, but it is easier to verify the value of the asset when it is showing the historic cost of the Walt
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