推 min1127:2006年折舊 = $3,200,000 * 5% = $160,000 03/26 00:11
→ min1127:2007/1/1 ~ 2007/3/31 折舊 = $160,000 * 3/12 = $40,000 03/26 00:12
→ min1127:累計折舊 = $160,000 + $40,000 = $200,000 03/26 00:13
Ferry Corporation follows a policy of a 5% depreciation charge per year.
The following transactions occured in 2007:
March 31,2007:
Negotiations which began in 2006 were completed and a warehouse purchased
1/1/98 (depreciation has been properly charged through December 31,2006) at
a cost of $3,200,000 with a fair market value of $2,000,000 was exchanged for
a second warehouse which also had a fair value of $2,000,000. The exchange had
no commercial substance.Both parcels of land on which the warehouses were
located were equal in value, and had a fair value equal to book value.
Prepare all appropriate journal entries for Ferry Corporation for the above
dates.
解答是
3/31/2007
折舊費用 40,000
累計折舊 40,000
房屋(新) 3,000,000
累計折舊 200,000
房屋(舊) 3,200,000
請問累計折舊的200,000怎麼算的?
我不太懂depreciation has been properly charged through December 31,2006
這句話的意思...
謝謝~
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 118.171.128.28