會計計DEPR (20PTS)

WING

2009-12-06 9:31 pm

-計FIXED ASSETS DEPR 既時侯,
見到咩字眼係講你知係YEARLY 咁計,定MONTHLY咁計 DEPR?

-有D題目冇講&quot; A FULL YEAR&#039;S DEPRECIATION IS CHARGED...&quot;等等咁既字。咁,好似02年CE , Q4 part b: &quot;if the company adopted the reducing balance method and a depreciation of 30% per annum.&quot; 就唔洗乘番幾多個月

04Q3 part Bb &quot; suppose the company decided to use the reduciing balance method of depreciation and a depreciation rate of 25% per annum &quot; 又要乘番幾多個月既?WHY?

THANKS .

更新1:

THANKS . BUT 唔好意思,我條題目寫得唔係咁清楚第一題係咁:: if the company adopted the reducing balance method and a depreciation of 30% per annum. (from 02Q2B) 第二題係咁 Suppose the company decided to use the reducing balance method of depreciation and a depreciation rate of 25% per annum 應該點睇??

更新2:

THANKS! 仲有一D問題係LIMITED 的 *如果DEBENTURE ISSUE AT PREMIUM, 多左果D入係SHARE PREMIUM? AT A DISCOUNT 少左果D又入係邊??

更新3:

""""""""""Discount on debenture可以直接於revenue reserve write-off, 或者根據債券年期在profit and loss account攤消."""""" 咁係兩邊入果個名應該叫咩呢?

更新4:

即係好似係"BAD DEBT "(PL)果D名咁 , 係BS又叫咩名??? 另外,我見到有EXERCISE ANSWER係SHARE PREMIUM 減埋DISCOUNT ON DEBENTURE的?其實咁做有問題??? THANKS A LOT!!

回答 (1)

Anchel

2009-12-07 12:37 am

✔ 最佳答案

題目無講就假設按月計, 有講就照題目意思做. 例如你第一條寫A FULL YEAR'S DEPRECIATION IS CHARGED, 寫明計足全年折舊, 計折舊時就算你個fixed assets唔係用足一年都毋須按月份乘, 所以不用乘月份. 但第二題無咁寫, 所以要乘番幾個月. 所以你做題目時要睇清楚點計depreciation, 如果無講FULL YEAR'S DEPRECIATION就睇清楚幾時買/賣.

2009-12-07 08:36:45 補充：
2002個條因為間公司係1月1日買fixed assets, 而剛好佢係12月31日year ended, 1998-2000都係用足一年, 所以無需乘月份.

2004個條因為公司係3月31日year ended, 而佢係7月1日買fixed asset, 所以31 March 2002呢個財政年度(即1/4/2001-31/3/2002)係用唔足一年, 要按月計折舊.

2009-12-08 08:09:56 補充：
有個a/c叫Debenture Premium, 多左既數就入呢個a/c. Debenture discount a/c係當你發行價細過面值, 少左既數先入呢個a/c. 至於點處理discount on debenture, 就視乎題目指示及書教你點做. 另外, 我唔明你問「咁係兩邊入果個名應該叫咩呢?」

2009-12-09 08:15:13 補充：
Bad debts係debtors度減. Discount on debenture如果未write-off晒, 可以出現於balance sheet, 好似當intangible asset. P/L就寫Amortisation on debenture discount.

2009-12-09 08:15:16 補充：
如果睇番我本書, 佢話Discount on debenture可以去revenue reserve (e.g. general reserve) write-off或根據年期去P/L Write-off, 我聽過阿sir話debenture discount可以去share premium write-off, 所以去share premium減都得.

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會計 計DEPR (20PTS)

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會計計DEPR (20PTS)