會計問題* (straight line method)

2007-05-04 1:32 am
我想問straight line method (直線折舊法) 有邊兩種計算方法@@?!
thx*V*

回答 (1)

2007-05-06 11:37 am
✔ 最佳答案
straight line method 兩種計算方法:
1. 俾折舊率%你,
如motor cost $10000, 10% per annum,
$10000x10%=$1000
*每年depreciation都會是$1000

2.俾殘值(scrap value)你,
如:motor cost 5000, scrap value $1000, used for 4 years
公式:(cost - scrap value) / useful life
   ($5000-$1000) / 4 = $1000
參考: 自己


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