提折舊一題...... - 會計

By Donna
at 2009-11-21T21:48
at 2009-11-21T21:48
Table of Contents
公司於96/4/1購入機器,定價$800,000,八折成交,
並付運費$20,000、保險費$10,000,安裝費$5,000,意外損壞修理費$6,000,估計可用9年,無殘值,
採用年數合計法提折舊。
於98年調整前發現上可用5年,殘值$11,250,問:98年底機器帳面價值。
解答:$303,750
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我自己算很多次答案都是$341,250耶....
我的算式如下:
成本:640,000+20,000+10,000+5,000=675,000
96年折舊:675,000 x (9/45 x 9/12 ) = 101,250
97年折舊:675,000 x (9/45 x 3/12 +8/45 x 9/12 ) = 123,750
98年折舊:675,000 x (8/45 x 3/12 +7/45 x 9/12 ) = 108,750
所以98年底B.V.=675,000-101,250-123,750-108,750 = 341,250
不知是否哪裡出錯?
謝謝大家了....
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