财会问题(英文),怎样区分land 和 land improvement 周五就考试啦!Zollett Manufacturing purchased land next to its factory to be used as a parking lot. The expenditures incurred by the company were as follows: purchase price, $600,000

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财会问题(英文),怎样区分land 和 land improvement 周五就考试啦!Zollett Manufacturing purchased land next to its factory to be used as a parking lot. The expenditures incurred by the company were as follows: purchase price, $600,000
财会问题(英文),怎样区分land 和 land improvement 周五就考试啦!
Zollett Manufacturing purchased land next to its factory to be used as a parking lot. The expenditures incurred by the company were as follows: purchase price, $600,000; broker's fees, $48,000; title search and other fees, $4,400; demolition of a cottage on the property, $16,000; general grading of property, $8,400; paving parking lots, $80,000; lighting for parking lots, $64,000; and signs for parking lots, $12,800. Determine the amounts that should be debited to the Land account and the Land Improvements account.

财会问题(英文),怎样区分land 和 land improvement 周五就考试啦!Zollett Manufacturing purchased land next to its factory to be used as a parking lot. The expenditures incurred by the company were as follows: purchase price, $600,000
There are three species or types of property: Land, Improvements to Land, and Personalty. Land 主要指土地,然而Land improvement 更多指车道、停车场、围墙及照明设备等. 所以你要计算Land improvement 只要把除支付土地(即USD600,000)外的有型资产其他加起来就可以了.