部車被盜,在公司帳目中,如何入帳 ?

Dr. Disposal Car a/c $A
Cr. Car (cost of this car) $A

Dr. Provision for Depreciation (related part of this car) $B
Cr. Disposal Car a/c $B

Dr. Bank $C (if insurance claim)
Cr. Disposal Car a/c $C

$A - $b - $C if Positive
Dr. Loss on Disposal Car
Cr. Disposal Car a/c ($A - $b - $C)

$A - $b - $C if Negative
Dr. Disposal Car a/c ($A - $b - $C)
Cr. Loss on Disposal Car

2010-10-15 19:01:08 補充：
$A - $b - $C if Positive
Dr. Loss on Disposal Car (to P&L a/c)
Cr. Disposal Car a/c ($A - $b - $C)

$A - $b - $C if Negative
Dr. Disposal Car a/c ($A - $b - $C)
Cr. Profit on Disposal Car (to P&L a/c)