e.g tapes cost0000, have useful life 2 yrs without residual value. Tapes were purchased evenly during the year.
For calculating depreciation, the ans is 100000x1/2x6/12
I would like to ask what exactly is the meaning of purchased evenly during the year, so that we need to times 6/12?
accounting question
2011-06-03 3:19 am
回答 (1)
2011-06-03 4:44 pm
✔ 最佳答案
For illustration, this means you purchased 12 sets of tapes, then in the first month's purchase, you need to depreciation 12 months, but in the second month's purchase, you need only depreciate 11 months and so on. For the 12 sets, it will be equal to (12+11+10+9...+3+2+1)/12, which equals an average of 6 months depreciation.Hope it can be of help!
收錄日期: 2021-04-30 12:06:26
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20110602000051KK00779