作者min1127 (Focus on my target)
看板Accounting
标题Re: [问题] 会计估计变动-98成大
时间Thu Jan 28 00:29:46 2010
※ 引述《willie1987 (威力是也)》之铭言：
: 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!!!
我想应该是答案错了吧!!
(是考古题的答案吗??)
孔王老师上课的讲义答案是:
借 : 折旧费用 191.83
贷 : 累计折旧 - 办公设备 191.83
($1,900 - $653.13) / 6.5 = 191.83
因为题目是说折旧方法改成"直线法"..
感觉这个解答还是用"倍数余额递减法"... 所以才会是 *2/6.5...
如果有错欢迎更正喔!! Thx!!
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※ 发信站: 批踢踢实业坊(ptt.cc)
◆ From: 59.117.12.220
1F：推 cle031:我也是改成这个数字XD 01/28 00:35
2F：推 willie1987:这个我不太清楚...因为志圣的答案跟这个差不多 01/28 00:39
3F：推 willie1987:而且他不是7/1号才变更吗?为什麽是要直接一整年/6.5 01/28 00:42
4F：→ willie1987:话说我也用孔王的讲义...怎麽没看到这题@@" 01/28 00:42
5F：→ willie1987:只有看到相似的说@@" 01/28 00:46
6F：→ min1127:在营业资产折旧那一章有放这题喔!! 01/28 12:37
7F：→ min1127:我想是因为折旧费用是年底认列的!! 01/28 12:39
8F：→ min1127:前期损益调整已经将 2007/7/1 ~ 2009/1/1 的部分调整.. 01/28 12:40
9F：→ min1127:所以认列 2009 折旧费用要认列一整年的 01/28 12:40
10F：→ willie1987:喔喔!! 我一直在看会计原则变动那章..难怪找不到XD 01/28 18:39