請問在2006及2007的
plant and equipment分別是78000及50000，accumulated deoreciation is 24000及20000，期間以$15000賣了equipment ，而original cost of equipment sold is 28000，
book value is $15000，應該點樣入cash flow statement？
我試計過好幾次，但越計越亂。
請提示，謝謝！
cash flow statement
2008-01-16 9:22 pm
回答 (2)
2008-01-16 9:46 pm
✔ 最佳答案
你個D plant and equipment係BOOK VALUE ...定COST先....仲有個累積折舊...應該巳經扣左 KA LA MA
你係賣左其中一部...定全部AR
cash flow statement ....
佢好似淨係入錢O既支出同收入
你而家$15000賣左...
O者係有PROFIT/LOSS ON DISPOSAL LA...入I&E
你賣左收返黎D $$$咪入cash flow
如果變賣有用...比$$$咪入埋cash flow
當然同時要入返I&E
cash flow statement 差唔多LCCI..3RD
差唔多每年都會出...
但都死好多人...
2008-01-16 9:54 pm
買賣equipment係入investing activities.
收錢係入$15,000. 無賺無蝕, 而舊機累績折舊為例$13,000.
如果題目比埋cost and depreciation, 你計買入幾多fixed assets只係睇cost會好做好多. 假設個plant and equipment係2007年賣出. Plant and equipment a/c係入cost price, 賣出plant and equipment係cr呢個account, 即係仲有$50,000. 同2007年尾個數一樣, 即係2007年無買入任何fixed assets.
折舊就用provision for depn資料做, 如果你扣除disposal的折舊, 2007年(未到年尾)累積折舊金額是11,000, 同2007年年尾金額差$9,000. 呢$9,000就係入落income statement既金額. 如果用direct method做, 而折舊包括入operating expenses既話, 計other payment既時候記得扣折舊. 如果用indirect method做就要係adjustment for度做折舊.
收錢係入$15,000. 無賺無蝕, 而舊機累績折舊為例$13,000.
如果題目比埋cost and depreciation, 你計買入幾多fixed assets只係睇cost會好做好多. 假設個plant and equipment係2007年賣出. Plant and equipment a/c係入cost price, 賣出plant and equipment係cr呢個account, 即係仲有$50,000. 同2007年尾個數一樣, 即係2007年無買入任何fixed assets.
折舊就用provision for depn資料做, 如果你扣除disposal的折舊, 2007年(未到年尾)累積折舊金額是11,000, 同2007年年尾金額差$9,000. 呢$9,000就係入落income statement既金額. 如果用direct method做, 而折舊包括入operating expenses既話, 計other payment既時候記得扣折舊. 如果用indirect method做就要係adjustment for度做折舊.
收錄日期: 2021-04-19 00:17:09
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