Account-Depreciation 問題，唔該幫幫手!!

如果會考syllabus 2002年起無改既話, 會考係無trade-in of fixed assets, 但高考係有.
Trade-in係以舊換新, 而disposal係將部舊機賣出去拎錢.
Disposal既double entry主要有以下四個步驟:
1. To transfer the assets cost to disposal account
Dr: Disposal of Fixed assets
Cr: Assets (at cost price)
2. To transfer acc. dep to disposal account
Dr: Acc. dep.-fixed assets (amount equal to the acc. dep. of fixed assets that you disposed)
Cr: Disposal of Fixed assets
3. Record the cash receipt
Dr: Cash/Debtors
Cr: Disposal of Fixed assets
4. Calculate the profit/loss of disposal
If profit (ie.: Cash receipt>NBV)
Dr: Disposal of Fixed assets (Balaning Figure of the account)
Cr: P/L
Reverse the entries for loss.
Entries for trade-in
都係total有四個步驟, 步驟1、2同上, 但第三有少許分別, 我會分開兩部分講.
3a. To record the trade-in value (簡單來說, trade-in value係代表你部舊機可以當幾錢駛去換新機.)
Dr: Fixed assets
Cr: Disposal of Fixed assets
3b. To record the cash payment
Dr: Fixed Assets
Cr: Disposal of fixed assets
4. Calculate P/L
If Cash receipt>NBV-trade in value = profit
Entries is the same as above.

2007-04-10 16:25:53 補充：
會考同高考同樣有disposal of fixed assets.