有關depreciation的問題

2010-11-20 12:38 am
本人想問有關每年fixed assets折舊後的Trial Balance 怎樣做?最近公司買了一部電腦價值$2,380.79, 想問五年後應該折舊幾多?還有Trial Balance的Dr及Cr應該點做才能使之平衡?

回答 (5)

2010-11-28 10:57 pm
✔ 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)
2010-11-20 1:56 am
電腦的話. 每一年折舊20%. 5年後資產剩值是0.
參考: 測量師,會計等工作經驗
2010-11-20 1:13 am
多數按20%計 (視乎你公司設定)
1st year $2,380.79 X 20% =$476.16
DR Depreciation $476.16
CR Accumulated depreciation $476.16
Balance Sheet : Equipment HK$2,380.79 - Accumulated depreciation $476.16 = Net Book Value $1904.63
5年後已折完
2010-11-20 12:56 am
資料太少,
你公司用幾多DEPRECIATION RATE???
STR LINE? REDUCING???
2010-11-20 1:10 am
會計折舊係按照其剩餘可使用年期減變賣後收益,詳情可參考香港會計守則16。如果睇你提供資料,你個件係二手電腦,所以估三年要折完。你亦要考慮處理電子廢棄物於以後要收費,所以折舊時將估計收費一齊折。
會計處理如下:
1. Dr. Computer $2,380.79
Cr. Cash $2,380.79
2. Dr. Computer $ 300.00
Cr. Provision for disposal $ 300.00
每年折舊﹝分三年﹞:
3. Dr. Depreciaion $ 893.60
Cr. Provision for depn. $ 893.60
僅供參考!


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