初會英文問題 - 會計

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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