我想問做realisation account 時, 如果 fixed assets 有 accumulated depreciation 的話, 入在 realisation account 的debit side 是入net book value or cost price?
若在 debit side 是入 cost price 的話, 是否再在 credit side 入 accumulated depreciation 呢? thanks~
Account---realisation
2008-05-08 9:33 pm
回答 (2)
2008-05-08 9:36 pm
✔ 最佳答案
Debit side 係入net book value.好少將accum.appreciation 入credit..credit係入變賣既價值..
參考: me
2008-05-09 2:32 am
The cost must be debited and the accmulated depreciation must be credited to the Fixed Assets Realisation Account. Your last comment is correct. There is no net book value in any account. The net book value is the difference of 2 accounts - Fixed Assets - Cost and Accumulated Depreciation. The balance in the Fixed Assets Realisation Account is then the net book value of the fixed assets written off.
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