Re: [問題] Depreciation問題求解(贈P幣)

看板Accounting (會計)作者ying0720 (急驚風..慢慢來吧..)時間16年前 (2009/11/15 20:48)推噓1(1推 0噓 2→)

留言3則, 2人參與討論串2/2 (看更多)

不知道你有沒有答案= =" 給你參考一下..個人看法格式亂請包含..... Swanson & Hiller, Inc., purchased a new machine on September 1, 2006, at a cost of $108,000. The machine's estimated useful life at the time of the purchase was five years, and its residual value was $8,000. Instructions a. Prepare a complete depreciation schedule, beginning with calendar year 2006, under each of the methods listed below (assume that the half-year convention is used第一年用半年來計算..): 1. Straight-line. 2. 200 percent declining-balance. 3. 150 percent declining-balance,switching to straight-line when that maximizes the expense.(看瞴> b. Assume that Swanson & Hiller sells the machine on December 31, 2009, for $28,000 cash. Compute the resulting gain or loss from this sale under each of the depreciation methods used in part a. (Round your answers to the nearest dollar amount. Amounts in parenthesis do not require a negative sign in front of them. Omit the "$" sign in your response.) a. (1) Straight-Line Schedule: depreciation rate=1/5=20% $108,000-$8,000=$100,000*20%=$20,000 Year Depreciation Expense Accumulated Depreciation Book Value 2006 ( $10,000 ) ($10,000> <$98,000> 2007 <$20,000 > <$30,000> <$78,000> 2008 <20,000 > 50,000 58000 2009 <$20,000) 70,000 38000 2010 <$20.000) 90,000 $18000 (2) 200% Declining-Balance Schedule: DR=40% Year Depreciation Expense Accumulated Depreciation Book Value 2006 (21,600 (21,600 ( 86,400 2007 (34,560 (56,160 51,840) 2008 (20,736 (76,896 31,104 2009 (12,442 (89,338 18,662) 2010 ( 7,465 (96,803 11,197 (3) 150% Declining-Balance Schedule:DR=30% Year Depreciation Expense Accumulated Depreciation Book Value 2006 (16,200 16,200) (91,800 2007 (27,540 43,740) ( 64,260 2008 (19,278 63,018) ( 44,986 2009* (14,794 77,812 ) (30,192 2010* (14,794 92,606) ( 15,398 *Switch to straight-line -------------------------------------------------------- b. Computation of gains or losses upon disposal: 1. Straight-Line Cash proceeds $ (28,000 Book value on 12/31/09 (38,000 Loss on disposal $ (10,000 2. 200% Declining-Balance: Cash proceeds $ (28,000 Book value on 12/31/09 (18,662 Gain on disposal $ ( 9,338 3. 150% Declining-Balance: Cash proceeds $ (28,000 Book value on 12/31/09 (30,192 Loss on disposal $ ( 2,192 -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 203.70.98.56