LCCI lv1 question

[匿名]

2012-09-19 6:26 am

做assignment時有這些問題....請幫忙解答 ><

首先這條題目是要我們做一個Trading and profit & loss account的....

當中有一項是" fixtures and fittings, at cost" 置於DR side, $11800
然後東主decided to provide for depreciation - fixtures and fittings 是20% on reducing balance。
我一直計，計到最後還出現小數點，但還是不知道為甚麼做不到題目所說的 "Provision for depreciation on fixtures and fittings - CR side- $2800

>< ><

另外，還有一項是"motor vehicles at cost" DR side, $20400。
題目說計算它的depreciation 的方法是 25% on cost
那不是 $5100 嗎??
為甚麼題目中的"Provision for depreciation on motor vehicles是 - CR side- $5000呢?
真的不明白阿 ><!

最後，returns inwards 是DR還是CR side那個呢?

回答 (1)

用戶26340

2012-09-19 10:40 pm

✔ 最佳答案

Let me explain the reason.

First,it is imporant for us to get you know more about depreciation.

Second,Please analysis the depreciation should be on cost(straight

line mothed)or reducing balance method.

Third,if you adopt a reducing balance method, please let the goods subtract

the provsioion for depreciation of goods,after that, you can get a amount.

By the way, let this figure * percentage=X Goods depreciation

Fourth,if you adopt a straight line mothed,just let the figure* percentage.

For example,one electric good cost 20000 is purchased in 2011,and the

.The depreciation per year is 5%

Please calculate the depreciation

on reducing balance method and straight line method.

Use straight line method:One year:20000(1-5%)=19000(it is depreciated by 1000)
Two Year:20000(1-5%)=19000(it is depreciated by 1000)
Three Year:20000(1-5%)=19000(it is depreciated by 1000)

Use reducing balance method:One year 20000

One year:20000(1-5%)=19000(it is depreciated by 1000)
Two year (20000-1000)*(1-5%)=18050

Three year(2000-1000-950)*(1-5%)=??

l hope you can get the answer for this.It is useful.

2012-09-19 14:42:32 補充：
I hope you can give 15 marks for me.

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