資產交換 - 會計

※ 引述《kalyu (kalyu)》之銘言：
: Ferry Corporation follows a policy of a 5% depreciation charge per year.
: The following transactions occured in 2007:
: March 31,2007:
: Negotiations which began in 2006 were completed and a warehouse purchased
: 1/1/98 (depreciation has been properly charged through December 31,2006) at
: a cost of $3,200,000 with a fair market value of $2,000,000 was exchanged for
: a second warehouse which also had a fair value of $2,000,000. The exchange had
: no commercial substance.Both parcels of land on which the warehouses were
: located were equal in value, and had a fair value equal to book value.
: Prepare all appropriate journal entries for Ferry Corporation for the above
: dates.
: 解答是
: 3/31/2007
: 折舊費用 40,000
: 累計折舊 40,000
: 房屋(新) 3,000,000
: 累計折舊 200,000
: 房屋(舊) 3,200,000
: 請問累計折舊的200,000怎麼算的?
: 我不太懂depreciation has been properly charged through December 31,2006
: 這句話的意思...
: 謝謝~

不好意思.. 我剛剛的推文沒有看清楚題目 = ="
我覺得解答的累計折舊 $200,000 應該是我推文那樣按出來的!!

我剛剛看清楚題目後!! 我才發現機器是 1/1/98 買的!!
所以我覺得分錄應該這樣寫:

3/31/2007
借 : 折舊費用 40,000
貸 : 累計折舊 40,000

借 : 房屋(新) 1,720,000
累計折舊 1,480,000*
貸 : 房屋(舊) 3,200,000
* $3,200,000 * 5% * 9.25 = $ 1,480,000

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