車輛買賣入賬

做disposal是開一個disposal a/c, 而不是gain on disposal, 因為disposal不一定是gain, 是gain/loss你要計過才知道. 而且gain/loss概念錯了. 所以應該是:

1. DR - Disposal of Motor Vehicle 1,180,000
CR - Motor Vehicle 1,180,000

2. DR - Bank 970,000
CR - Disposal of Motor Vehicle 970,000
DR - Loss on Disposal of MV 970,000
CR - Disposal of Motor Vehicle 970,000
你只係收到成本一半價錢, 如唔計折舊一定是蝕錢. 如果FA有折舊需要Dr: Disposal Cr: Acc. dep., 將變賣固定資產的累積折舊全部取消.

2013-06-16 07:32:53 補充：
更正, disposal累績折舊的double entry是dr: Acc. dep. cr: Disposal

Some advice:
To record disposal of fixed asset-vehicle

If gain,
DR.Bank/Cash
DR.Accumulated depreciation –vehicle
CR.The cost of vehicle
CR.Gain from disposal of vehicle

If loss,
DR.Bank/Cash
DR.Accumulated depreciation –vehicle
DR.Loss from disposal of vehicle
CR.The cost of vehicle