問題已解決
這兩道麻煩老師幫我解答一下
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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
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2021 11/08 11:59
十分感謝老師您
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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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