中外比較會計chppt課件-文庫吧資料
2025-01-13 07:12本頁面
【正文】 Co. on installment plan. Arthur issued a 10year $1,000,000 machinery’s market value is $600,000. Dr. Machinery 600,000 Discount on installment payable 400,000 Cr. Installment payable 1,000,000 Dr. Interest expense Cr. Discount 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
規(guī)章制度相關(guān)推薦
鄂ICP備17016276號-1