中四五 Final Account一問

scrap = 廢料

一部機器視為廢料拿走了,但沒有收到現金. 而該機器的成本是$1600,已折舊了$1200

會計做法:
Dr Accumulated Depreciation - Machine $1200
Dr Loss on Disposal - Machine $400
Cr Fixed Assets - Machine $1600

正常會計入法(收回現金<(成本-累計折舊):
Dr Accumulated Depreciation - Machine $B
Dr Cash $C
Dr Loss on Disposal - Machine $A-B-C
Cr Fixed Assets - Machine $A

正常會計入法(收回現金>(成本-累計折舊):
Dr Accumulated Depreciation - Machine $b
Dr Cash $c
Cr Fixed Assets - Machine $a
Cr Gain on Disposal - Machine $a-b-c

正常會計入法(累計折舊=成本):
Dr Accumulated Depreciation - Machine $X
Cr Fixed Assets - Machine $X

正常會計入法(沒有現金):
Dr Accumulated Depreciation - Machine $y
Dr Loss on Disposal - Machine $x-y
Cr Fixed Assets - Machine $x

以上希望幫到你啦...