Disposal of fixed assets

我想問下,咁樣入賬ok嗎?

eg 1.

Cost $1,000

Prov for Dep $100

Sold $800

Dr. Bank $800

Dr. Prov of Dep $100

Dr. Loss on Disposal $100

Cr. Fixed Assets $1,000

eg 2.

Cost $1,000

Prov for Dep $1,000

Sold $800

Dr. Bank $800

Cr. Gain on Disposal $800

1 Answer

Rating
  • 7 years ago
    Best Answer

    你個問題1 答得非常好,但係問題2就漏咗Dr. Provision for Depreciation 1,000 及Cr. Fixed Assets 1,000,因為你唔做呢條數,件Asset就會一直掛Cost同Provision!僅供參考!

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