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中外比較會計chppt課件(編輯修改稿)

2025-02-03 07:12 本頁面
 

【文章內容簡介】 on installment payable EXPENDITURE Increases operating efficiency or adds to capacity? Capital Expenditure (Debit plant asset account) Yes Capital and Revenue Expenditures Increases useful life (extraordinary repairs)? No Capital Expenditure (Debit accumulated depreciation account) Yes Revenue Expenditure (Debit expense account for ordinary maintenance and repairs) No Depreciation(折舊) ? method (SL) ?(Cost –Residual value)/Years of Useful Life ?2. unitsof production method (UOP) ?(Cost –Residual value)/Estimated Units of Production ? method (doubledecliningbalance, DDB 150% decliningbalance) —used in ine tax returns, rather than financial statement ? Annual depreciation expense =Remaining book value DB rate ? Notice that the residual value of a plant asset does not enter into the putation of depreciation expense by the decliningbalance method. ? –theyearsdigits method Depreciation Expense Accumulated depreciation Depreciation and ine taxes P325/203 Translation Most panies use the straightline depreciation method for reporting to their stockholders and creditors on their financial statements. They also keep a separate set of depreciation records for puting their ine taxes. For ine tax purposes, most panies use an accelerated depreciation method . Suppose you are a business manager. The IRS allows an accelerated depreciation method , which most managers prefer to straightline
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