會計Depreciation一問!

假設你 Motor Vehicle 的每年 Depreciation 是 20% 來計算.
1/. Cr. Bank $180,0000 ( 01-01-2004), Dr, Motor Car $180,000 (01-01-2004 )
2/. Cr. Motor Car $36,000 ( 31-12-2004 ), Dr. Depreciation $36,000 (31-12-2004 ) 所以第一部車扣了 Depreciation 後價值是 $144,000
3/. Cr. Bank $210,0000 ( 30-10-2005 ), Dr. Motor Car $210,000 ( 30-10-2005 )
4/. Cr. Motor Car $70,800 (31-12-2005), Dr. Depreciation $70,800 ( 31-12-2005 ) 所以二部車扣了 Depreciation 後價值是 $283,200
5/. Dr. Bank $60,000 ( 14-08-2006 ), Dr. Loss of Disposal $55,200 ( 14-08-2006 ), CR. Motor Car 115,200 ( 14-08-2006 )

但以上只是一般的會計拆舊方法. 但香港公司的會計拆舊方式是按稅局方式來拆舊. 以上述問題如按現行稅局的拆舊方式計算的話, 最後在14-08-2006 所賣的車是應入 Gain of Disposal 而不是入Loss of Disposal.

現在針對你2004年購入的MOTOR　ＶＡＮ告訴你，MOTOR VAN SUPPOSE YOU PAID CASH 並假設你DEPRECIATION FOR MOTOR VAN IS 30% PER YEAR.
1.1.2004
DR : MOTOR VAN $180,000.00
CR : BANK $180,000.00

31.1.2004
DR: DEPRECIATION FOR MOTOR CAR $54,000.00
CR: ACCUMULATIVE DPRECIATION FOR MOTOR CAR $54,000.00

31.1.2005
DR: DEPRECIATION FOR MOTOR CAR $54,000.00
CR: ACCUMULATIVE DPRECIATION FOR MOTOR CAR $54,000.00

14.8.06
DR: BANK $60,000.00
DR: ACCUMULATIVE DPRECIATION FOR MOTOR CAR $108,000.00
DR: PROFIT ON DISPOSAL $12,000.00
CR: MOTOR VAN $180,000.00