Balance Sheet as of 30 June 2001
Fixed assets $2,000,000
Accumulated depreication $200,000
Van - Bought in Sept -2001 $300,000
Question :
The depreication policy on fixed assets is 10% per annum on those owned as of 31 December 2001
老師說, 無論那件fixed asset何時擁有, 都當1年10%計算, 只是我不知原本有的Fixed Asset 應該是以$2,000,000去計10% depreication 還是以Net Book Vaule $1,800,000去計算 ?
請高手教路 !
Depreication計算方法
2010-03-02 7:56 pm
回答 (3)
2010-03-06 8:43 pm
✔ 最佳答案
照題目睇，佢話asset owned as of 31 dec 01，咁講多數year end date 都係31/12/2001. 咁如果佢做齊depn的話呢，係straight line呢就即係$2,000,000件asset啱啱depn左一年；如果係reducing，即係你要喺31/12/2000計左一次depn，再計1/1/2001至30/6/2001個depn，咁樣無論你當件asset幾時買都好，都應係計唔到一個齊頭200,000嘅acc depn出唻嘅，你可以試吓。所以佢係straight line 唻。
參考: 自己
2010-03-04 8:07 am
Straight line method - the annual depreciation 10% is calculated based on cost.
Reducing balance method - the annual depreciation 10% is calculated based on net book value or net carrying amount.
Your teacher is correct no matter when the fixed asset is purchased, the annual depreciation rate 10% will be applied to this fixed assets.
If using straight line method, the depreciation of 2001 is $230,000. If using reducing balance method, the depreciation of 2001 is $210,000.
Reducing balance method - the annual depreciation 10% is calculated based on net book value or net carrying amount.
Your teacher is correct no matter when the fixed asset is purchased, the annual depreciation rate 10% will be applied to this fixed assets.
If using straight line method, the depreciation of 2001 is $230,000. If using reducing balance method, the depreciation of 2001 is $210,000.
2010-03-02 9:13 pm
話明每年10%, 所以係用cost 來計.
收錄日期: 2021-04-13 17:07:33
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