折舊和prepayment計算方法(URGENT!!!) 加10份

請各位幫忙

折舊(straight line method) 計算方法 (e.g 機器$13500五年攤分如何計折舊)

計算保險費$10000付一年如何計prepayment.

URGENT!!!!

2 個解答

評分
  • 1 十年前
    最愛解答

    (1) 折舊 - Straight line 即每月攤分既數一樣. 假如本月買入 asset 及開始 depreciate:

    Dr Plant & machinery 13,500

    Cr Bank 13,500

    Dr Depreciation (P&L) 225

    Cr Accumulated depreciation (B/S) 225

    之後每月重覆第二條 entry 直至做夠 60 個月為止

    (2) Prepayment - 假設本月預付一年既保險費

    Dr Insurance expenses 833.37

    Prepayment 9,166.63

    Cr Bank 10,000

    下個月就開始做下面呢條 entry 直至做夠 11 個月為止

    Dr Insurance expenses 833.33

    Cr Prepayment 833.33

    資料來源: 自已做會計
  • 1 十年前

    Depreciation using straight line method, $13,500 divided by 5 years. Each year depreciation is $2,700. Prepaid insurance $10,000 for one year which means each month is $833.33 and the last month is $833.37 due to rounding difference. The accounting entries are as follow:

    1. Dr. Depreciation - Machinery $2,700

    Cr. Accumulated depreciation - Machinery $2,700

    2. Dr. Insurance expenses $833.33

    Cr. Prepaid insurance $833.33

還有問題嗎?立即提問即可得到解答。