2(a). 係(b)答案中, 計Machines Disposal (Machines C) $(4200+1050)
而計Machines Disposal (Machines D) $ (3640+1820+1820) 點解C同D的計法唔同，用咩準質來計算，又點解答案Cr用Profit and Loss
2(b). 同埋係問題中
Machines Account & Provision for Depreciation
Machine C 10,500 / 4,200
Machine D 18,200 / 3,640
Machine C 的價錢(10,500 ) 同(4,200)相差40% , 而Machine D 的價錢(18,200 ) 同(3,640)相差20%, 又點解, 又用咩準質來計算?
3:係(c)答案中 Cr : Provision for depreciation & Sales proceeds 相加 = X Dr : Machinery(係第一行) & Profit (係第二行)and loss -profit on disposal (係第三行)相加 = X 我想問Provision for depreciation & Sales proceeds 係會計裡的中文係點解? 點解要相加?成條式點解要咁用?
Gee Ltd is a manufacturer of screws. Its financial year ends on 31 March . It maintains a total machines account, and a separate total provision for depreciation account .
Gee Ltd provides depreciation on its machines at a rate of 10%per annum on the straight line basis. This is calculated on the machines in the total machine account at the end of the financial year, regardless of when they were purchased.
Depreciation is not provided on machines disposed of during the financial year. Analysis of the opeaning balances at 1 April 2015 showed :
Machines Account / Provision for Depreciation Account Machine C 10,500 / 4,200 Machine D 18,200 / 3,640 Total 28,700 / 7,840
The following transactions relate to subsequent years : Year ended 31 March / Purchases 2016 Machine E $16,100 2017 Machine F $25,300
2018 Machine G $5,400 Sales Proceeds from disposal Machine C $ 7,200 Machine D $ 9,000
Required (a) The total Machines Account for the years ended 31 March 2016 , 2017 and 2018 (b) The total Provision for Depreciation Account for the years ended 31 March 2016 , 2017and 2018
(c)The Machines Disposal Account for the years ended 31 March 2017 and 2018 (d)A Balance Sheet extract showing the entries for machines at 31 March 2018
我啲基本功好差，睇咗答案，都係唔係好明，快啲幫幫忙，請以中文詳述之。如果想我提供埋答案也可
