Cost of Machinery & a written-down value是甚麼意思??? 急!!!

wing

2007-07-02 12:59 am

我做緊一條Cash Flow Statement的數, 其中有一additional Information係:
Machinery with a cost of $85000 and a written-down value of $17200 was sold for $30000

我想知此written-down value $17200係咩意思?
應該點出數?
請指教!
thanks!

回答 (1)

用戶135246

2007-07-02 1:38 am

✔ 最佳答案

Does any part of your question related to calculation of tax???
Usually, written-down value is talking about the tax allowance (i.e. depreciation allowance) for tax calculation. However, if your question doesn't have any part related to tax, I think the written down value may be talked about the NBV (net book value). It is used for the calculation of gain on disposal of machinery.

In your question, the gain on disposal of machinery is $12800 ($30000-$17200). This amount should be adjusted (i.e. deduct) in cash flow statement as it is not related to the actual cash inflow/outflow. It is just a part of P/L item. The actual cash inflow is $30,000.

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