甲公司於X1年1月1日購入成本$500,000之機器設備,估計耐用年限10年,無..-阿摩線上測驗
1F
|
2F 貝寶 小六下 (2013/06/06)
x 1/12/31、x2/12/31 折舊=$500,000/10=$50,000 借:折 舊 $50,000 貸:累計折舊-機器設備$50,000 x 2/12/31 借:減損損失 $50,000 貸:累計減損-機器設備$50,000 x 3/12/31、x4/12/31 折舊=[(成本-累計折舊-累計減損)-殘值]/剩餘年限 折舊=($500,000-$50,000*2-$50,000)/(10-2)=$43,750 借:折 舊 $43,750 貸:累計折舊-機器設備$43,750 x 4/12/31 減損後帳面價值=$500,000-$50,000*2-$50,000-$43,750*2=$262,500 未做減損帳面價值=$500,000-$50,000*4=$300,000 估計可收回金額$330,000-減損後帳面價值$262,500=$67,500 未做減損帳面價值$300,000-減損後帳面價值$262,500=$3... 查看完整內容 |