會計入賬問題 THANKS THANKS THANKS

1.呢架車 入數 ＶＡＬＵＥ　是用當時買入時之車價，也就是你現在帳上“短期負債-分期付款”分類賬上關於呢架車的總額。

Dr 固定資產-車輛
Cr 短期負債-分期付款
2. 從你的描述來睇,是供完車才轉入固定資產，也就是從未做過Depreciation，你可以從轉入固定資產那一刻開始提折舊。
Dr 折舊費
Cr 固定資產折舊準備
3.按照公司的會計政策，一般都會對多少價錢以上的物件列入固定資產有規定。
公司購買的新會計系統，如價錢超過公司規定的易耗品的價格，就應記入固定資產-電腦，按年攤銷，否則，就列入費用-低值易耗品或者雜費即可。

I think the cost of the Motor Vehicle had been entered in the books at the time of purchase. The entry was Dr. Motor Vehicle Cr. Hire purchase - Finance leasing Account Cr. Bank - the amount of cash paid.
So, when you paid for any installment, Dr. Hire Purchase Account Dr. Hire purchase Interest Cr. Bank.
The cost of the Motor Vehicle had been depreciated since the date of purchase say, e.g. 2 years ago. You better check for the year first entry was made. You have to continue to provide Depreciation ( Amortization ) of the Motor Vehicle during its economic useful life e.g. in 5 years