account問題

Depreciation handling skill:(有以下幾樣野一定要搞清)
1) Accounting policy: 即係話,,,間公司有關點做Dep.的會計政策,,,例如有d係"full year depreciation for the year of purchase"即係買果年,,,唔理佢係幾月買,,,都要做晒全年dep. 但係賣果年就一個月都唔駛做,,,甘部機壞果年就唔駛做dep.啦,~同埋係yearly basis定係monthly basis,,,例如佢係5月1日買ge,,,12月尾就係finacin.year end,如果係monthly basis,,,只係要做8個月depr. 但係如果佢係yearly basis,就要做齊12個月...
2)Method of depreciation,,,呢個你就一定要識啦,,,考試一定會考,,,仲要題題都有,,,最主要係Straight Line Method,同Reducing balance method...a-level就係Sum of digit果d,,,
3)分類折舊,,,如你所講,一年可能會出現買新機同賣舊機,,,做Dep一定會好煩,,,你可以將d asset分3類,,,一,新機,二,全年原封不動(即係年頭到年尾佢都o係度,,,比full year deprecaition 佢)三,舊機,,,將呢3種ge depreciation分開做,之後sum them up,甘就會易d...如果"No depreciation for the year of disposal"甘仲好,,,即係你只係要做頭兩樣。
Disposal果方面,,,主要要入賣果舊asset ge net bookvalue(NBV)入disposal,,,再入佢ge exchange value(交換值),,,去計Gain 定係Loss,,,再入P&L當expenses written off。
Capital expenditure & Revenue expenditure
我估你講果個係capital expenditure,,,係add value落去asset度的process,,,例如原先棟樓值一億,,裝修令到棟樓升值1倍,,,甘就係原本ge1億再加升值ge一億等於兩億,,,(Less就諗唔到,,,)

If this is an initial addition to an assets, then it is usually regarded as a capital expenditure and this equipment will have to be depreciated over its economic useful life. e.g. if the equipment can be used in 5 years and with no salvage value, then a 20% depreciation will have to be provided if a straight-line method od depreciation is used.

If this is a replacement to an existing asset or equipment because it is no longer useful or fully depreciated, then the new equipment will be regarded as a replacement as the original one has to be scrapped due to wear-and-tear. The total cost could then be charged to the Repairs and Replacement Account, an expense account. Of course, no depreciation is to be made.

2007-05-23 23:00:54 補充：
Capital expenditure & Revenue expenditure. Wrong explanation. Moreover, the style of writing is fair and not acceptable in commercial nor academic approach.