Dr Profit and loss
Cr Accumulated depreciation
我不明白, Accumulated depreciation是B/S item, 但為甚麼要入P&L?
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Dr Depreciation
Cr Accumulated depreciation
這條double-entry跟上面的有甚麼分別呢? 甚麼時候用上面的那條, 甚麼時候用這條?
謝！
PA- Depreciation
2009-06-07 3:39 am
回答 (2)
2009-06-07 7:33 am
✔ 最佳答案
Accumulated Depreciation 係累計折舊, 這個數是會在 B/S 顯示在 固定資產的 Cost 之下, 用來計算該固定資產的 Net book value 的.Dr. deprecication 原理上同 Dr. profit & loss 係一致的, Depreciation 係 P/L 入面的 expenses 裏的其中一個item;
一般人地叫你 Dr. Profit & loss 而唔係指明 Dr. Depreciation , 係個accounts 已closed 左, 在做 final adjustment 時的做法.
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2009-06-07 3:51 am
You normally make the entries as Dr Depreciation
Cr Accumulated depreciation, being depreciation charged on a specific non-current assets ( fixed assets )
However, if you have closed your books and make the final adjustments to the accounts, then you Dr Profit and loss Cr Accumulated depreciation.
Cr Accumulated depreciation, being depreciation charged on a specific non-current assets ( fixed assets )
However, if you have closed your books and make the final adjustments to the accounts, then you Dr Profit and loss Cr Accumulated depreciation.
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