會計勁既人入黎幫手!(final account)

2010-07-13 9:53 am
the provision for bad debts maintained to be 5% of debtors.

其實呢句野,成句係點解?and...點計?........

debtors($96840) x 5%就得?定係要減完再乘...要點分架?
我真係唔識呀....d同學話有時要減完先乘,有時直接乘....



仲有~

depreciation for the year was to be caculated as follows:

office equipment 10% on cost

machinery 20% on reducing balance



點做!?....
咁假如 20% on reducing balance變左20 %on straight line balance....
又要點計?



help!!!!!

回答 (1)

2010-07-13 10:07 am
✔ 最佳答案
prov for bad debt果度
係debtor先減左bad debt再乘prov
如果無bad debt,就直接將96840x5%

dep果度
on cost即係用st line balance,每年用相同等份去減
例如一件fixed assets值10000
10% on cost姐係每年dep 1000, 10年後value = 0
on reducing balance就年年減既數唔同,一年比一年少
用返上面例子,10000既fa
第一年dep係10000x10%=1000
第二年dep係(10000-1000)x10%=900
第三年dep係(10000-1000-900)x10%=810
如此類推


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