sales proceeds of furniture (original cost is $8000) with
net book value of $5000 to the director $7000 (second market price is $9000)
係depreciation allowances ge sales proceeds 應該用邊個數？
depreciation allowance
2009-09-04 7:55 am
回答 (1)
2009-09-05 3:54 am
✔ 最佳答案
在depreciation allowances 的sales proceeds 應該用second market price(二手價)。由於賣給董事(director)的價格經常不當作合理(由其是做題目)，二手價成為合理賣價。
但由於計balancing charge時，balancing charge不應大於已取得的allowances，由於二手價高於成本，到最後balancing charge也最多是(cost - WDV b/f)。
收錄日期: 2021-04-15 20:01:19
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20090903000051KK02061