一題會計會考題

2007-04-28 12:39 am

On 1 January 20X4, Johnny Manufacturing Company purchased a new machine for $262,500 and paid freight charges of $7,500, installation cost of $15,000 and annual maintenance fee of $1,650.
Estimated useful life : 8 years
Scrap value : $21,384
Financial year ended on 31 December.

更新1:

REQUIRED: (a) Calculate the cost of the machine to be capitalised by Johnny Manufacturing Company. (b) Calculate the annual depreciation on the machine for the years 20X4, 20X5, 20X6 if the company adopted the reducing balance method and a depreciation rate of 30 per cent per annum.

更新2:

回答 (2)

用戶11400

2007-04-28 7:24 pm

✔ 最佳答案

a.
Since the cost of a fixed asset includes all cost necessary to get the fixed assets in place and ready for use, it should include freight charges and installation cost, but exclude annual maintenance fee
i.e. cost of the machines to be capitalized
= $262,500 + $7,500 + $15,000
= $285,000

b.
By adopting the reducing balance method with depreciation rate of 30$ per annum
depreciation for the year 20X4 = $285,000 * .3 = $85,500
depreciation for the year 20X5 = ($285,000-$85,500) * .3 = $59,850
depreciation for the year 20X6 = ($285,000-$85,500-$59,850) * .3 = $41,895

c.
Annual depreciation by using straight line method
= ($285,000-$21,384) / 8
= $32,952

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finalconflict3

2007-05-01 1:55 am

Can't you get the answer from the past paper?

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