office building at cost $300,000
provison for depreciation of office building $90,000
plant and machinery at cost $150,000
provison for depreciation of plant and machinery $87,000
Additional information
provision for annual depreciation of depreciation of fixed assets are as follows:
office building 5%p.a. on cost
plant and machinery 10%p.a. on net book value
我想問係profit and loss果到點計ｅ兩項ｏｒ洗唔洗計．．．
唔該你地
Account
2008-09-07 12:44 am
回答 (2)
2008-09-07 8:09 pm
✔ 最佳答案
根據你給的Additional information，本年在做 fixed assets 的depreciation 時，所要做的voucher 如下：1. office building
Dr depreciation $15,000 (300,000X5%) (P/L)
Cr provison for depreciation of office building $15,000 (B/S)
2. plant and machinery
Dr depreciation $6,300 { (150,000-87,000)X10%}（P/L)
Cr provison for depreciation of plant and machinery $ 6,300 (B/S)
上面的depreciation 就會計入本年的profit & loss account (15000+6300=21,300)
2008-09-07 1:12 pm
計
building = DR provison for depreciation of office building 15000 every year
plant = DR provision for annual depreciation of depreciation (150000 - 87000) x 5 % = 3150
building = DR provison for depreciation of office building 15000 every year
plant = DR provision for annual depreciation of depreciation (150000 - 87000) x 5 % = 3150
收錄日期: 2021-04-19 01:49:16
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