中四五 Final Account一問

One machine was taken away as scrap but no cash was received. It cost $1600 and was depreciated by$1200.

乜野係scrap?? 同埋呢句點解??

10點分數!最快+回答得最好有分!

thanks!

1 Answer

Rating
  • lai
    Lv 6
    1 decade ago
    Favorite Answer

    scrap = 廢料

    一部機器視為廢料拿走了,但沒有收到現金. 而該機器的成本是$1600,已折舊了$1200

    會計做法:

    Dr Accumulated Depreciation - Machine $1200

    Dr Loss on Disposal - Machine $400

    Cr Fixed Assets - Machine $1600

    正常會計入法(收回現金<(成本-累計折舊):

    Dr Accumulated Depreciation - Machine $B

    Dr Cash $C

    Dr Loss on Disposal - Machine $A-B-C

    Cr Fixed Assets - Machine $A

    正常會計入法(收回現金>(成本-累計折舊):

    Dr Accumulated Depreciation - Machine $b

    Dr Cash $c

    Cr Fixed Assets - Machine $a

    Cr Gain on Disposal - Machine $a-b-c

    正常會計入法(累計折舊=成本):

    Dr Accumulated Depreciation - Machine $X

    Cr Fixed Assets - Machine $X

    正常會計入法(沒有現金):

    Dr Accumulated Depreciation - Machine $y

    Dr Loss on Disposal - Machine $x-y

    Cr Fixed Assets - Machine $x

    以上希望幫到你啦...

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