公司剛剛買咗部影印機,用舊嗰部去trade in,但係舊嗰部因為太耐(10年前),所以公司盆數冇record,(no cost, depreciation, acc. depreciation...),但張invoice show 咗 cost on new copier $40,000, less trade in copier $-2,000, total amount $38,000, 條entry需要入gain on disposal嗎?
另外想問有冇income statement 嘅format (要有tax payable/taxation).
Fixed Asset 一問?Thanks!
2007-01-04 12:17 am
回答 (2)
2007-01-05 12:47 am
部影印機都成10年, NBV都會係0, 都無晒紀錄, 所以唔可以分出 COST & ACCUMULATED DEPRECIATION. 所以簡單D做法, 咪 DR NEW COPIER 40,000 CR BANK 38,000 , GAIN ON DISPOSAL OF FIXED ASSETS 2,000. 但係如果要計 DEPRECIATION ALLOWANCES 就會有問題.
2007-01-04 1:39 am
要, 因為一般辦公室設備折舊唔超過5年嘅.
最正規嘅entry:
DR Fixed assets-cost (New copier) 40,000
DR Fixed assets-accumulated depreciation (Old copier) x
CR Bank 38,000
CR Fixed assets-cost (Old copier) x
CR P&L-gain on disposal of Fixed asset 2,000
x= 舊機原值及累積折舊, 不過又揾唔到就少2条DR/CR.
Income statement format 可上HKICPA 找, 或HKEX (見下面CLP).
最正規嘅entry:
DR Fixed assets-cost (New copier) 40,000
DR Fixed assets-accumulated depreciation (Old copier) x
CR Bank 38,000
CR Fixed assets-cost (Old copier) x
CR P&L-gain on disposal of Fixed asset 2,000
x= 舊機原值及累積折舊, 不過又揾唔到就少2条DR/CR.
Income statement format 可上HKICPA 找, 或HKEX (見下面CLP).
收錄日期: 2021-04-12 21:36:23
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https://hk.answers.yahoo.com/question/index?qid=20070103000051KK02289