✔ 最佳答案
電腦多數是用5年折舊即是每年20%
ENTRY 如下:
第一年買入時:
Dr. Office Equipment / Computer (以乎你公司會開乜野ACCOUNT) $2,380.79
Cr. Bank / Cash $2,380.79
第一年的折舊:
Dr. Dep'n - Office Equipment/ Dep'n Computer $2,380.79 x 20% = $476.16
Cr. Accumulated depreciation Office Equipment / Accumulated depreciation Office Equipment Computer $476.16
第二年的折舊:
Dr. Dep'n - Office Equipment/ Dep'n Computer $2,380.79 x 20% = $476.16
Cr. Accumulated depreciation Office Equipment / Accumulated depreciation Office Equipment Computer $476.16
第三年的折舊:
Dr. Dep'n - Office Equipment/ Dep'n Computer $2,380.79 x 20% = $476.16
Cr. Accumulated depreciation Office Equipment / Accumulated depreciation Office Equipment Computer $476.16
第四年的折舊:
Dr. Dep'n - Office Equipment/ Dep'n Computer $2,380.79 x 20% = $476.16
Cr. Accumulated depreciation Office Equipment / Accumulated depreciation Office Equipment Computer $476.16
第五年的折舊:
Dr. Dep'n - Office Equipment/ Dep'n Computer $2,380.79 x 20% = $476.15
Cr. Accumulated depreciation Office Equipment / Accumulated depreciation Office Equipment Computer $476.15
所以到第五年時你的Accumulated depreciation會共有$2,380.79 (即已折舊與成本一樣)