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匿名 發問於 教育及參考書其他 - 教育 · 1 十年前

什麼是residual value 及與net book value 有什麼分別呢??pls help me

computer

date bought 3-3-2000

cost $8000

residual value $2000

method straight line

working life ???

annual depreciation ???

net book value

at 30-9-2001 $5000

我完全唔識residual value分別及計法,請高手解釋給我知,help

1 個解答

評分
  • 1 十年前
    最愛解答

    In accounting, residual value is the remaining value of an asset after it has been fully depreciated. It is only applicable in using straight-line depreciation method.

    The net value of an asset equals to its original cost (its book value) minus depreciation. It can be applied to both straight-line and reducing balance method.

    From 3-3-2000 to 30-9-2001, there's roughly 1 year and 7 months.

    Therefore

    annual depreciation

    = $( 8000 - 5000 ) / (19/12) = $1895

    working life (y) :

    (Cost - residual value) / working life = annual depreciation

    (8000 - 2000) / y = 1895

    y = 3.2 years

    Hope it helps.

    References :

    http://en.wikipedia.org/wiki/Residual_value

    http://www.investorwords.com/3237/net_book_value.h...

    資料來源: My Accounting Knowledge and some websites
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