Fixtures and fittings $2600 which was acquired on 5 May2002 was sold for $1150 in cash.
Straight-line method 15%
full year's depreciation will be charged in the year of acquistion and none in the year of disposal
year ended :31 March2006
係profit定係loss on disposal
我計到profit
但係個ans係loss...
希望大家可以教下我點計! 唔該~~
[PA] Profit/loss on disposal [VERY EASY!]
2008-05-24 11:48 pm
回答 (1)
2008-05-25 1:47 am
✔ 最佳答案
you havn't told the date that sold of fixtures and fittings.假設在2006.3.31前出售，則depreciation：
2003.3.31 2600*15%=390
2004.3.31 390
2005.3.31 390
total depreciation=1170
（2002年已過年結日購入，2006年未到年結日已出售，不計depreciation）
Cr fixtures and fittings 2600
Dr provisn for depreciation 1170
Dr cash 1150
Dr loss on disposal of fixtures and fittings 280
收錄日期: 2021-04-19 01:10:38
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20080524000051KK01767