Accounting book keeping 問題

[匿名]

2012-08-23 3:46 pm

一間公司要計depreciate 個fixed asset
咁開業時(e.g. 2010)已有的Fixed asset 當然要depreciate 啦. 但係當做TRIAL BALANCE 時
2011 至 2012 新買的fixed asset 又洗唔洗 depreciate? 我見到人地個TRIAL BALANCE 都係用返2010 個 depreciation. O者係2011同2012 既asset 無 depreciate 到.. 其實咁岩唔岩?

Thanks

回答 (1)

用戶2576

2012-08-23 5:56 pm

✔ 最佳答案

Not correct. A depreciation charge have to be made with the same calculation basis as used in last year.

Fixed assets have to be depreciated accordingly to its economic useful life. So, if a fixed asset is acquired in an accounting period, a depreciation must be provided in accordance with the accounting policy of depreciation e.g. 20% per year. And, this depreciation charge must then be reflected in every year of the accounts unless the fixed asset is fully depreciated or being disposed.

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