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所在平台: Udemy |
课程主页: https://www.udemy.com/course/depreciation-amor/
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课程名称：折旧、摊销和消耗 课程概述：本课程探讨了由于资产获取而产生的三种重要固定生产成本元素，包括有形资产（以折旧形式表示的成本）、无形资产（以摊销形式表示的成本）和不可再生资源/资产（以消耗形式表示的成本）。课程详细解释了资产获取成本、服务寿命、经济寿命、折旧金额、残值、账面价值、折旧累计和其他相关概念。为了提供深入理解，课程还考虑了折旧在值的下降、资产的贬值、技术过时、资产更换等多种背景下的表现。 课程中讨论了税务与折旧及税收假期的关系，展示了加速折旧、减速折旧和均匀折旧等不同折旧的数学计算模型。课程还提供了适用于不同国家的各种模型和程序，对不同资产的折旧/税务法则进行了详细比较计算。 完成本课程后，您将能够： 1. 理解折旧的多种背景，能正确计算相应的应计折旧。 2. 选择最合适的数学模型来计算符合您所在国家税务规则的折旧。 3. 在编制项目可行性研究和评估时，应用正确的折旧计算方法。 4. 清楚地区分升值与折旧、摊销和消耗。 5. 确保折旧计算符合国际财务报告准则（IFRS）（前身为IAS），并满足年终财务报表的编制要求。 目标学员： - 会计、金融、经济、工程专业的大学生 - 会计师、财务分析师、成本评估师、成本工程师和成本分析师 - 规划师和成本控制人员 - 项目评估人员及参与项目评估和可行性研究的人员 - 投资者、投资分析师、绩效评估师和报告人员 - 希望丰富这一领域知识的培训师
This course addresses the three important fixed production cost elements resulting from acquiring various assets including tangible assets (cost expressed as depreciation), non-tangible assets (cost expressed amortization) and non-renewable resources/ assets (cost expressed as depletion).To this extent , the course provides full explanations regarding asset acquisition costs, service life, economic life, depreciate amount, salvage/scrap value, book value, depreciation accruals, accumulated depreciation and other related concepts.To provide in-depth understanding, depreciation is considered in terms of its various contexts including decline in value, deterioration of assets, obsolescence, asset replacement and others. Taxation, depreciation and tax holiday are also considered showing various depreciation mathematical calculation models reflecting accelerated, decelerated and uniform depreciation. Detailed comparative calculations applying various models and procedures for different countries applying different depreciation/taxation rules for several assets are also presented.After completing this course, you will be able to:Appreciate the various contexts of depreciation and able to calculate the appropriate accrualsUtilize the most appropriate mathematical model for calculating depreciation in compliance to the taxation rules and regulations in their countriesApply the right depreciation calculation when preparing project feasibility study and appraisalDifferentiate clearly between appreciation and (depreciation, amortization and depletion)Ensure that depreciation calculations are compliant with IFRS (International Financial Reporting Standards - previously IAS) and satisfy the requirements to prepare end-of-year financial account.Who are your targeted students?- University students in accounting/finance/economics/ engineering-Accountants/financial analysts/cost estimators/cost engineers/cost analysts-Planners/ cost controllers.-Project evaluators and those who are involved in project appraisals and feasibility studies.-investors and investment analysts, performance evaluators and reporters.-Trainers who like to enrich their knowledge in this field.
