昨天問了問題有高手出面解答超感謝 但是我們不僅學會計 還是學原文書 現在又遇到瓶頸了 gain on sale 跟 gain on disposal有甚麼不同??? 還有一題題目 B機器的gain on disposal一直搞不懂為什麼 6. Watson Company sold the following two machines in 2008: Machine A Machine B Cost $68,000 $80,000 Purchase date 7/1/04 1/1/05 Useful life 8 years 5 years Salvage value 　　　$4,000 　　　$4,000 Depreciation method Straight-line Double-declining-balance Date sold 　　　　 7/1/08 　　 8/1/08 Sales Price 　　　 $30,000 　　　$16,000 Instructions Journalize all entries required to update depreciation and record the sales of the two assets in 2008. The company has recorded depreciation on the machine through December 31, 2007. 解答在這 Aug. 1 Depreciation Expense 4,032 Accumulated Depreciation—Machine B. 4,032 ($80,000 – $62,720) * .40 * 7/12 = $4,032 Cash 16,000 Accumulated Depreciation—Machine B** 66,752 Machine B 　　　　　　　　　 80,000 Gain on Disposal ($16,000 – """$6,624""") 2,752 **2005 ($80,000 – 0) × .40 = $32,000 2006 ($80,000 – $32,000) × .40 = $19,200 2007 ($80,000 – $51,200) × .40 = $11,520 2008 ($80,000 – $62,720) × .40 × 7/12 = $4,032 Total accumulated depreciation at date of disposal = $66,752 請問6624是怎麼來的?! --

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