會計一問 (Disposal)

2013-04-15 9:55 pm

原先有格車, 已7年以上, 帳面數是如下:
Dr. Motor Vehicle – CostHK$200,000,
CR. Motor Vehicle – Depn HK$200,000

但現把舊車Trade In, 新車車價HK$280,000, 舊車 Trade In 價HK$40,000, 上會貸款HK$240,000

問題1. 我這樣入帳對嗎?
問題2. Disposal of Motor VehicleA/c 應開在p&l 的 Income 定Expenses內?

Dr. Motor Vehicle – CostHK$240,000
Cr. Leasing Credit – Motor CarHK$240,000
Dr. Motor Vehicle – Depn. HK$200,000
Cr. Motor Vehicle – Cost HK$160,000
Cr. Disposal of Motor VehicleHK$40,000

回答 (1)

Anchel

2013-04-16 4:10 pm

✔ 最佳答案

你舊車換新車, MV A/C應只剩$280,000的車. $40,000的trade-in value其實是新車價錢一部分.

Dr. Motor Vehicle $280,000
Cr: Loan $240,000
Cr: Disposal $40,000
(For purchase of new MV)

Dr: Disposal $200,000
Cr: Motor Vehicle $200,000
Dr: Acc. Depn.-Motor vehicle - $200,000
Cr.: Disposal $200,000
Dr: Disposal $40,000
Cr.: P/L-Gain on disposal $40,000
(To calculate gain on disposal)

Disposal是去計賣固定資產的gain/loss, 你最後計到的gain/loss要轉移至Profit & Loss a/c, 而disposal a/c最後係無balance.

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