作者ying0720 (急惊风..慢慢来吧..)
看板Accounting
标题Re: [问题] Depreciation问题求解(赠P币)
时间Sun Nov 15 20:48:08 2009
不知道你有没有答案= ="
给你参考一下..个人看法
格式乱 请包含.....
Swanson & Hiller, Inc., purchased a new machine on September 1, 2006, at a
cost of $108,000. The machine's estimated useful life at the time of the
purchase was five years, and its residual value was $8,000.
Instructions
a. Prepare a complete depreciation schedule, beginning with calendar year
2006, under each of the methods listed below (assume that the half-year
convention is used第一年用半年来计算..):
1. Straight-line.
2. 200 percent declining-balance.
3. 150 percent declining-balance,switching to straight-line when
that maximizes the expense.(看瞴>
b. Assume that Swanson & Hiller sells the machine on December 31, 2009,
for $28,000 cash. Compute the resulting gain or loss from this sale under
each of the depreciation methods used in part a.
(Round your answers to the nearest dollar amount. Amounts in parenthesis do
not require a negative sign in front of them. Omit the "$" sign in your
response.)
a. (1) Straight-Line Schedule: depreciation rate=1/5=20%
$108,000-$8,000=$100,000*20%=$20,000
Year Depreciation Expense Accumulated Depreciation Book Value
2006 ( $10,000 ) ($10,000> <$98,000>
2007 <$20,000 > <$30,000> <$78,000>
2008 <20,000 > 50,000 58000
2009 <$20,000) 70,000 38000
2010 <$20.000) 90,000 $18000
(2) 200% Declining-Balance Schedule: DR=40%
Year Depreciation Expense Accumulated Depreciation Book Value
2006 (21,600 (21,600 ( 86,400
2007 (34,560 (56,160 51,840)
2008 (20,736 (76,896 31,104
2009 (12,442 (89,338 18,662)
2010 ( 7,465 (96,803 11,197
(3) 150% Declining-Balance Schedule:DR=30%
Year Depreciation Expense Accumulated Depreciation Book Value
2006 (16,200 16,200) (91,800
2007 (27,540 43,740) ( 64,260
2008 (19,278 63,018) ( 44,986
2009* (14,794 77,812 ) (30,192
2010* (14,794 92,606) ( 15,398
*Switch to straight-line
--------------------------------------------------------
b. Computation of gains or losses upon disposal:
1. Straight-Line
Cash proceeds $ (28,000
Book value on 12/31/09 (38,000
Loss on disposal $ (10,000
2. 200% Declining-Balance:
Cash proceeds $ (28,000
Book value on 12/31/09 (18,662
Gain on disposal $ ( 9,338
3. 150% Declining-Balance:
Cash proceeds $ (28,000
Book value on 12/31/09 (30,192
Loss on disposal $ ( 2,192
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1F：推 halaist:感谢 已寄出^^ 11/16 05:17
2F：→ ying0720:Y3.DEP. 1.10000.2.3197.3.7398折到剩残值即可..B题不变 11/16 13:29
3F：→ ying0720:上面是2011的折旧费用才对 11/16 13:29