過去都把computer 全數折舊記入Provision for
Depreciation,現在的問題是今期末賣掉部份電腦,
得3,000。入帳方法如下:
Dr Cr
Cash/Bank 3,000
P/L on disposal of fixed assets 3,000
Provision of depreciation (所賣出computer的原價)
Fixed assets – computer (所賣出computer的原價)
註: P/L on disposal fixed assets 是一個 Profit and Loss item 的 account