✔ 最佳答案
首先你要入Receipt and Payment account,去record 你ge付款,或者入Creditor account去record 你ge liability
Dr Equipment $125
Cr Cash/ Bank/ Creditor $125
甘你之後就要根據你公司的accounting policy做你ge depreciation,Depreciation的影響項目有:
Income and Expenditure account
每一年要攤分及written off cost of purchase
即係Provision of depreciation
假設你的equipment要分5年攤分成本,使用直線折舊法(Straight Line depreciation method) 即每一年扣去 $25成本,即每一年的折舊都是$25。
其餘還有數種折舊法,包括
1)Reducing Balance method
2)Sum of digits
3)Revaluatuin
Balance Sheet 的Non-current asset中 Equipment 的一部分,即:
Non-Current Asset
Equipment___________________xxxx
Less Accmulated depreciation___xxxx