The financial year of Amanda Cho , a sole trader , ends on 31 Decemenber. The following balances were taken from the accounts at 1 Jan 2005 :
Motor vehicles at cost 96,000
Fixtures and fittings at cost 300,000
Amanda Cho's bank records for the year ended 31 Dec 2005 included the following payments :
Additional motor vehicles 72,000
Additional fixtures and fittings 75,000
The fixed assets owned by the business on 1 Jan 2005 had been purchased as follows :
Motor Vehicles
Year of Purchase 36,000
2002 24,000
2003 36,000
2004 96,000
Fixtures & Fittings
Year of Purchase 90,000
2002 90,000
2003 120,000
2004 300,000
Cho provides for depreciation each year as folows :
Motor vehicles : 25% onf cost
Fixtures and fittings : 10% onf cost
All fixed assets receive a full year's depreciation in the year of purchase but are not depreciated in the year they are sold
During the year ended 31 Dec 2005 , bank records showed that the business had sold a motor vehicle for $20,000. This vehicle had been purchased in 2003 at a cost of $24,000.
An item of fixtures and fittings was also sold during the year ended 31 Dec 2005. The item had been purchased in 2002 for $90,000 and was sold for $60,000
我在計算(b) Provision for Depreciation of Motor Vehicles 時，Motor Vehicles $36,000(應該是在2001年買的)所以2001年的折舊是$9000，2002年的折舊$9000+$6000, 2003年的折舊$9000+$6000+$9000，2004年的折舊共$24000。題目要求我們計算31 dec 2005的累積折舊，所以我把2001年+2002年+2003年+2004年全相加 = 72,000 。但是答案卻顯示
2005 JAN 01 Bal b/d 48,000 咁未即係無計2004年的總折舊數?! 請問各位點解??? thx
各位請以簡易中文回答 , thx
但在這段文字裡 : During the year ended 31 Dec 2005 , bank records showed that the business had sold a motor vehicle for $20,000. This vehicle had been purchased in 2003 at a cost of $24,000. 顯示他買入的時間是2003年而不是2002年
那一題的答案 : provision for Depreciation - Motor Vehicles _________________________________________________________________________________
DR 2005 DEC 31 Disposal $12,000 Dec 31 Bal c/d $72,000 =84,000 CR 2005 Jan 01 Bal b/d $ 48,000 31 Dec P&L $36,000 =84,000
條數不會直接在cr的Jan 01 Bal b/d 中已減去而成為 $ 48,000 的，而是在dr中已顯示那vehicle 用了兩年(在賣的那一年不用計算折舊)6000+6000=12000，bal c/d是72,000，已表示減去了(84000-12000)=72000
其實我現在主要都是唔明白關於cr那兩個數 2005 Jan 01 Bal b/d $ 48,000 31 Dec P&L $36,000 是怎樣得來的，我諗極都諗唔到，好難好難阿