關於depreciation ge 問題同format(10分=)

2007-07-15 7:57 pm
我想問下
depreciation provision account method

depreciation account method
其實佢地係點分
仲有佢地個format 又係點? (我最唔明ge就係format)

有陣時佢出條題目, 我地又點知道佢地要用depreciation provision account method 定係
depreciation account method去做(題目冇寫)

回答 (3)

2007-07-20 1:10 am
✔ 最佳答案
I think you may have some misunderstanding about method of depreciation and accounting treatment of depreciation. Depreciation account as you said is a profit and loss item, depreciation provision account is a balance sheet item.

As per you example, for straight line method,
the annual depreciation is (112,000-8,000)/5, ie. 20,800,
so the the accounting entries for the 1-3 years are the same,
ie.Dr Depreciation account 20,800
Cr Provision for depreciation account 20,800

for reducing balance method,
the year 1, depreciation is 112,000X40%=44,800,
the accounting entries are
Dr Depreciation account 44,800
Cr Provision for depreciation account 44,800

for year 2, depreciation is (112,000-44,800)X40%=26,880
the accounting entries are
Dr Depreciation account 26,880
Cr Provision for depreciation account 26,880

for year 3, depreciation is (112,000-44,800-26,880)X40%=16,128
the accounting entries are
Dr Depreciation account 16,128
Cr Provision for depreciation account 16,128
參考: self
2007-11-27 5:44 pm
Useless, what a comment.ha ha
2007-07-15 8:26 pm
題目講到明係用provision for depreciation
就係用呢個

provision for depreciation
同 depreciation account method

既分別係 一個已經 depreciate 左 一個係未
"provision for depreciation "未depreciate 架


provision 即係 叫係估姐....
同埋andy tang 都係自己假設van有 5年useful life 姐
"he estimates the useful life of the van to be 5 years with a scrap value of $8000"

estimate 呢個字係 "估"


但係有d 題目就話個van 有5年life 已經用左2年
咁你就要用 depreciation account method 去計番已經過左去2年既 depreciation 啦....

而家明未呢....???
唔明不如 email 再問呀


你有咩唔明都可以email
我係讀acc 的


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