請有經驗幫忙解答
公司搬遷部份傢俱都不再要(沒有賣出)
12/2005年傢俱購入價是$28717.00 五年折舊 累積折舊22973.6
應如何做DOUBLE ENTRY
是否
DR disposal of furniture (P/L) expenses item
CR furniture cost(BS)
DR provision for depreciation(BS)
請幫忙
謝謝!
disposal of furniture (20分)
2010-01-22 2:01 am
回答 (4)
2010-01-26 8:21 pm
謝謝各位幫位
清楚回答
清楚回答
2010-01-24 6:22 pm
The double entry is shown as follow:
Dr Loss on Disposal of Fixed Assets (P/L) 5,743.40
Dr Accumulated Depreciation - Furniture and Fixture (B/S) 22,973.60
Cr Fixed Assets - Furniture and Fixture (B/S) 28,717.00
Dr Loss on Disposal of Fixed Assets (P/L) 5,743.40
Dr Accumulated Depreciation - Furniture and Fixture (B/S) 22,973.60
Cr Fixed Assets - Furniture and Fixture (B/S) 28,717.00
參考: my knowledge
2010-01-22 10:12 pm
很簡單, 請看 below transactions:-
DR Loss on disposal of fixed assets - HK$5,743.40 (P&L)
DR Accumulated depreciation on Furniture - HK$22,973.60 (BS)
CR Fixed assets - Furniture - HK$28,717
希望幫倒你 !!
# 3188 0984 劉生
DR Loss on disposal of fixed assets - HK$5,743.40 (P&L)
DR Accumulated depreciation on Furniture - HK$22,973.60 (BS)
CR Fixed assets - Furniture - HK$28,717
希望幫倒你 !!
# 3188 0984 劉生
2010-01-22 4:41 pm
日記賬應該如下：
Dr. Loss on disposal of fixed assets (P/L) $5,743.40
Provision for depreciation (B/S)$22,973.60
Cr. Furniture (B/S) $28,717.00
希望幫到你！
Dr. Loss on disposal of fixed assets (P/L) $5,743.40
Provision for depreciation (B/S)$22,973.60
Cr. Furniture (B/S) $28,717.00
希望幫到你！
收錄日期: 2021-04-13 17:03:24
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20100121000051KK01138