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84784959| 提問時間:2021 11/08 10:48
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小奇老師
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職稱:高級會計師
同學您好, 1、depreciation of each year under sun-of-the-year-digits methods(年數(shù)總和法下計算折舊): 1st year:(200000-20000)*5/(1+2+3+4+5)=180000*5/15=$60000 2nd year:180000*4/15=$48000 3rd year:180000*3/15=$36000 4th year:180000*2/15=$24000 5th year:180000*1/15=$12000 double decling balance method(雙倍余額遞減法下計提折舊): 1st:200000*2/5=$80000 2nd:(200000-80000)*2/5=$48000 3rd:(200000-80000-48000)*2/5=$28800 4th:(200000-80000-48000-28800-20000)/2=$11600 5th:(200000-80000-48000-28800-20000)/2=$11600 第2題下條信息做,請稍等
2021 11/08 11:57
84784959
2021 11/08 11:59
十分感謝老師您
小奇老師
2021 11/08 12:05
2、2018.12.31 Dr: Loss from credit devaluation? ?(信用減值損失)? 6000? ? (200000*3%) ? ?Cr: Bad debt reservation? ? (壞賬準備)? ?6000 2019.7.3 Dr:?Bad debt reservation? ?3000 ? ?Cr: Account receivable? (應收賬款)? ?3000 2019.8.1 Dr: Account receivable? 3000 ? ?Cr: Bad debt reservation? ?3000 Dr: Cash? ?3000 ? ?Cr: Account receivable? ?3000 以上的中文部分僅是注釋,您寫的時候記得刪除
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