標題:

如何計depreciation,急問因為就黎要交!!!:(

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發問:

條題目系有間公司個building cost系2,300,000 accumulated depreciation系747,500net book value系1,552,500(1)the building has an useful life of 40 years. as at 1 April 2009, the building was revalued to $2,403,000.咁佢就叫我prepare the journal entries to record the revaluation of the building and the relevant depreciation... 顯示更多 條題目系有間公司個building cost系2,300,000 accumulated depreciation系747,500 net book value系1,552,500 (1)the building has an useful life of 40 years. as at 1 April 2009, the building was revalued to $2,403,000. 咁佢就叫我prepare the journal entries to record the revaluation of the building and the relevant depreciation expenses for the year ended 31 march 2010. 呢條有成18分 ,急求好心人幫幫我,拜託!!!!

最佳解答:

at 1/4/09 journal entry reflect the revaluation : Dr Building $850500 Cr Revaluation surplus $850500 at 31/3/10 Dr Depn $89000 Cr Acc Depn $89000 Dr Revaluation Surplus $31500 Cr Retained Profits $31500 1.revaluation surplus=2403000-1552500=850500 2.the building is already depn for 13 yrs as at 31/3/09 [747500/(2300000/40)] thus, remaining useful life 27 yrs, depn for the year 2010 is 89000 (2403000/27) 3.the excess depn is to be realized through reserve. hope can help u

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