The Bell Corp.purchased office equipment on July 1.2007 and capitalized a cost of $2000.This cost included the following expenditures: Purchase price $1850 Freight charges 30 Installtion charges 20 Maintenance charges 100 ─── $2000 The company estimated an eight-year useful life for the euipment.No residual value is anticipated.The double declining-balance method was used to determine expense for the 2007 and 2008.On July 1,2009,the company decided to switch to the straight-line depreciation method for this equipment.At that time,the company's controller discovered that the original cost of the equipment incorrectly included maintenance charges for the equipment. Instruction:(20%) (一)Ignoring income taxes,prepare the appropriate correcting entry for the equipment capitalization error discovered on July 1, 2009. (二)Ignoring income taxes,prepare any 2009 journal entry related to the change in depreciation method. 答案:(一) 略.不是问题所在 (二) 2009初帐面值=1247(计算过程就不附了) 所以1/1~12/31之折旧: 折旧费用 384 累计折旧-办公设备 384 (1247*2/6.5=384) 我不懂为什麽是*2/6.5... 我原本的想法是先算1/1~7/1的折旧在算变方法後的折旧7/1~12/31 然後在加起来...不过我的想法应该是错的... 但看完解答我依旧想不通...有请高手帮帮忙了~拜托了感恩!!! --

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