有冇accounts高手呀?

其實呢題根本唔難. 你首先要知道買assets同做折舊既entry係點, 仲要知道折舊點計.
講真, 如果你呢題都唔識計既話, 就真係要花多D時間補底.

Cost account只係入你公司有既fixed assets.
當你買既時候, 你會Dr: Fixed Assets Cr: Bank $12,500

做accumulated dep既時候, 先計每年折舊如何:
2003: 12,500*0.2
2004: 12,500*0.8*0.2
2005: 12,500*0.8*0.8*0.2

之後每年以以下double entry入:
Dr: Profit and Loss
Cr: Motor vehicles - provision for depreciation account


2006-11-20 15:57:41 補充：
Profit and loss就係將每年既折舊金額入落去當做支出.例如: 2003年既P/L就係入2003年既折舊, 如此類推.

2006-11-20 15:58:51 補充：
回樓下:點解2005年個折舊反而比2004仲大, 你係唔係減漏個數?

2006-11-20 15:59:48 補充：
樓下: sorry, 睇漏左, 你當我之前無講過.

motor vehicles - cost account

Balance for year 2003 ,2004, 2005

Dr 12500

note: the balance will not change except the asset is sold la.

The balance for provision for depn account

2003 : 12500* 20% = 2500 Cr
2004 : (12500-2500) *20% = 2000 Cr + 2500 B/F = 4500 Cr
2005 : (10000-2000)*20% = 1600 Cr + 4500 B/F = 6100Cr