關於會計學原理的Depreciation ****************[續]

YIK SHAN

2007-05-06 6:36 pm

假設現在opening stock 為 May1 Year4 , closing stock 為 30 April Year5。

Motor vehicle at cost $24000
Provision for depreciation of motor vehicle at 1 May Year4 $6000
Furniture and fittings at cost $20000
Provision for depreciation of Furniture and fittings at 1 May Year4 $4000

Additional information :
1)Depreciation for the year :
Motor vehicle $4500
Furniture and fittings $4000

那我應該如何做T-Accounts ??P/L ??Balance Sheet ????

更新1:

那我應否開兩個t-accounts ???(Provision for depreciation 和 Depreciation ?? 仍然不太明白!!

更新2:

如果只是開Provision for depreciation的話 , 例如motor vehicle 我應該用$6000這個數還是$4500這個數 ??? 假若是取其中的一個數 , 那剩餘的數目有什麼用????? 我有很多個不明白

回答 (1)

Anchel

2007-05-06 6:46 pm

✔ 最佳答案

做折舊既double entry係Dr: P/L Cr: Provision for depreciation

P/L是入今年所計算的折舊當作expenses, 所以$4,500和$4,000放在P/L當支出處理, 記住兩個要分開入, 唔好就咁加.

之前提及過要 Cr: Provision for depreciation, 你係呢個account既cr side先b/d截止上個財政年度既pro. for dep., 然後再cr番今年既數, 之後再計下今年個新既balance, 呢個新balance就係寫落balance sheet, 扣減fixed assets既cost去計net book value.

2007-05-06 13:11:33 補充：
開一個叫Provision for depreciation便可. 題目沒有要求開甚麼a/c嗎?

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