Re: [問題] 會計估計變動-98成大

看板Accounting作者min1127 (Focus on my target)時間14年前 (2010/01/28 00:29)推噓3(3推 0噓 7→)

留言10則, 3人參與討論串2/2 (看更多)

※ 引述《willie1987 (威力是也)》之銘言： : The Bell Corp.purchased office equipment on July 1.2007 and capitalized a cost : of $2000.This cost included the following expenditures: : Purchase price $1850 : Freight charges 30 : Installtion charges 20 : Maintenance charges 100 : ─── : $2000 : The company estimated an eight-year useful life for the euipment.No residual : value is anticipated.The double declining-balance method was used to determine : expense for the 2007 and 2008.On July 1,2009,the company decided to switch to : the straight-line depreciation method for this equipment.At that time,the : company's controller discovered that the original cost of the equipment : incorrectly included maintenance charges for the equipment. : Instruction:(20%) : (一)Ignoring income taxes,prepare the appropriate correcting entry for the : equipment capitalization error discovered on July 1, 2009. : (二)Ignoring income taxes,prepare any 2009 journal entry related to the change : in depreciation method. : 答案:(一) 略.不是問題所在 : (二) 2009初帳面值=1247(計算過程就不附了) : 所以1/1~12/31之折舊: : 折舊費用 384 : 累計折舊-辦公設備 384 : (1247*2/6.5=384) : 我不懂為什麼是*2/6.5... : 我原本的想法是先算1/1~7/1的折舊在算變方法後的折舊7/1~12/31 : 然後在加起來...不過我的想法應該是錯的... : 但看完解答我依舊想不通...有請高手幫幫忙了~拜託了感恩!!! 我想應該是答案錯了吧!! (是考古題的答案嗎??) 孔王老師上課的講義答案是: 借 : 折舊費用 191.83 貸 : 累計折舊 - 辦公設備 191.83 ($1,900 - $653.13) / 6.5 = 191.83 因為題目是說折舊方法改成"直線法".. 感覺這個解答還是用"倍數餘額遞減法"... 所以才會是 *2/6.5... 如果有錯歡迎更正喔!! Thx!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 59.117.12.220

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cle031

01/28 00:35, , 1^F

01/28 00:35, 1^F

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willie1987

01/28 00:39, , 2^F

01/28 00:39, 2^F

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willie1987

01/28 00:42, , 3^F

01/28 00:42, 3^F