關于account中的dissolution中疑問

題目:Peter and Paul had a car 12000 with 3000 accumulated depreciation.

然后在dissolution中,Car was taken over by partners equal

答案係

Realisation

$ $

Provision for depreciation3,000

Car12,000

Capital a/c

~ Peter (12000/2) 6,000

~ Paul (12000/2) 6,000

有疑問不是應該 Capital 兩人各自(12000-3000)/2咩??

PS:Net Assets taken over by partners

其實係唔係指partners以佢地自己果部分嘅capital嚟換取assets?

1 Answer

Rating
  • 8 years ago
    Favorite Answer

    我做數係直接入NBV,然後

    Realisation a/c CR

    ~Capital a/c

    ~~ Peter 4500

    ~~ Paul 4500

    Capital a/c DR

    ~Peter~Paul

    ~4500~~4500

    Source(s): F5 student.
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