做Straight-line depreciation時發現有以下賬目不知道怎樣計算:-
(1) Depreciation exp.
(2) Accumulated depreciation
(3) Book value at year-end
(a) Cost $300,000
(b) Depreciation 30%
(c) Useful life 5 years
(d) Purchase date: 27/7/09
請幫忙解答以上問題, 謝謝!
Straight-line depreciation
2009-10-07 2:11 am
回答 (1)
2009-10-11 4:21 pm
✔ 最佳答案
答: 假設會計年度, 是由April 1 至 March 31; 即須折舊的月算共9個月 (July – March ), 則March 31, 2010的時候1.) Depreciation exp.: $300,000 x 30% x 9/12 = $67,500
2.) Accumulated depreciation :$67,500
3.) Book value at year-end : $300,000 - $67,500 =$232,500
希望上述的解說, 可以幫到你。
參考: 月光光
收錄日期: 2021-04-19 20:12:56
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https://hk.answers.yahoo.com/question/index?qid=20091006000051KK00965