作者min1127 (Focus on my target)
看板Accounting
標題Re: [問題] 會計估計變動-98成大
時間Thu Jan 28 00:29:46 2010
※ 引述《willie1987 (威力是也)》之銘言：
: The Bell Corp.purchased office equipment on July 1.2007 and capitalized a cost
: of $2000.This cost included the following expenditures:
: Purchase price $1850
: Freight charges 30
: Installtion charges 20
: Maintenance charges 100
: ───
: $2000
: The company estimated an eight-year useful life for the euipment.No residual
: value is anticipated.The double declining-balance method was used to determine
: expense for the 2007 and 2008.On July 1,2009,the company decided to switch to
: the straight-line depreciation method for this equipment.At that time,the
: company's controller discovered that the original cost of the equipment
: incorrectly included maintenance charges for the equipment.
: Instruction:(20%)
: (一)Ignoring income taxes,prepare the appropriate correcting entry for the
: equipment capitalization error discovered on July 1, 2009.
: (二)Ignoring income taxes,prepare any 2009 journal entry related to the change
: in depreciation method.
: 答案:(一) 略.不是問題所在
: (二) 2009初帳面值=1247(計算過程就不附了)
: 所以1/1~12/31之折舊:
: 折舊費用 384
: 累計折舊-辦公設備 384
: (1247*2/6.5=384)
: 我不懂為什麼是*2/6.5...
: 我原本的想法是先算1/1~7/1的折舊在算變方法後的折舊7/1~12/31
: 然後在加起來...不過我的想法應該是錯的...
: 但看完解答我依舊想不通...有請高手幫幫忙了~拜託了感恩!!!
我想應該是答案錯了吧!!
(是考古題的答案嗎??)
孔王老師上課的講義答案是:
借 : 折舊費用 191.83
貸 : 累計折舊 - 辦公設備 191.83
($1,900 - $653.13) / 6.5 = 191.83
因為題目是說折舊方法改成"直線法"..
感覺這個解答還是用"倍數餘額遞減法"... 所以才會是 *2/6.5...
如果有錯歡迎更正喔!! Thx!!
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 59.117.12.220
推 cle031:我也是改成這個數字XD 01/28 00:35
推 willie1987:這個我不太清楚...因為志聖的答案跟這個差不多 01/28 00:39
推 willie1987:而且他不是7/1號才變更嗎?為什麼是要直接一整年/6.5 01/28 00:42
→ willie1987:話說我也用孔王的講義...怎麼沒看到這題@@" 01/28 00:42
→ willie1987:只有看到相似的說@@" 01/28 00:46
→ min1127:在營業資產折舊那一章有放這題喔!! 01/28 12:37
→ min1127:我想是因為折舊費用是年底認列的!! 01/28 12:39
→ min1127:前期損益調整已經將 2007/7/1 ~ 2009/1/1 的部分調整.. 01/28 12:40
→ min1127:所以認列 2009 折舊費用要認列一整年的 01/28 12:40
→ willie1987:喔喔!! 我一直在看會計原則變動那章..難怪找不到XD 01/28 18:39