Trial Balance as at 31 Dec 2005
cost of equipment : 30000
cost of van : 10000
Provision for depriciation:
cost of equipment : 12000
cost of van : 2000
the policy is to provide for depriciation for the van at 20% and equipment at 10% on net book value
請問，在 31dec 2006， van 同埋 equipment 各自在 income and expenditure account 出現的金額是多少 ?
會計問題- depriciation
2007-04-30 9:47 pm
回答 (3)
2007-04-30 10:34 pm
✔ 最佳答案
在expendituredepreciation on equipment (30000-12000)x10%=1800
depreciation on van (10000-2000)x20%=1600
在balance sheet
Equipment 30000
Depreciation on equipment
(12000+1800) 13800=16200
Van 10000
Dperciation on van
(2000+1600) 3600 6400
2007-04-30 16:37:16 補充：
Fixed assetequipment 16200van 6400=(16200+6400)=22600
2007-05-02 1:37 am
van 同埋 equipment 各自在 income and expenditure account 出現的金額是多少 ? This is NOT THE FIRST correct answer given. To be fair 公平起見, we should use the First-Come-First-Correct information stated in Sam's question as the principal ground for selecting the best answer.
2007-05-01 10:22 pm
在Balance sheet 上, 是不會有depreciation 的,祇會有 Accumulated Depreciation. 其實,個人認為另一位回答者答得較簡潔.
收錄日期: 2021-04-13 13:48:47
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20070430000051KK01626