✔ 最佳答案
1---首先，先將舊車在fixed asset度扣除...假如係$200,000cost，$120,000accum. depreciation。
即:
dr disposal $200,000
cr motor vehicle $200,000
dr accum. depreciation $120,000
cr disposal $120,000
dr trade- in allowance $100,000
cr disposal $100,000
剩番$20,000 profit of disposal 入profit & loss作為income
2---記錄架車入公司，銀行比錢，disposal個trade-in allowance
dr. fixed asset-motor vehicle $605,747
cr bank $505,747
cr trade-in allowance $100,000
折舊 ? 要根據你間公司的accounting policy，estimated useful economic year。
同埋公司打算用咩depreciation method。
假設你公司用straight line method，架車共可用十年，果$606,747就分十年攤分，一年入depreciation $606747/10 = $60,574.7
dr Profit & loss $60,574.7
cr provision for depreciation $60,574.7
在balance sheet就會show
balance sheet as at xx dec 20xx
------------------------------------------------------
fixed asset--motor vehicle $605,747 (assume no other vehicle)
less accum depreciation $60,574.7
NBV =----------------------------$545172.3
仲有無唔明 ?
2007-01-28 13:02:10 補充：
個名係叫trade-in allowance...唔係叫income，個數(trade-in allowance)都唔駛入profit and loss account，因為佢只係資產交換(asset換trade-in allowance)入賬個名係叫trade-in allowance，其他的你都o岩
2007-01-28 13:05:11 補充：
但係如果係人地比你張invoice寫住trade-in allowance，個double entries應該係dr motor car( new car's value)cr bank ( money paid)cr motor car ( the old car's value)係有d唔同。要睇trade in呢個process o係邊度做...
