不懂計net book value 的 depreciation

Question

如果上年的balance sheet 的Fixed assets (net book value) 是$3600
今年賣出$5600 (at cost) Fixed assets,
depreciation is 20% using the reducing balance method,

那麼今年balance sheet 的 accumulated depreciation是多少?

thanks a lot~~

Answer 1

版大問題有點怪

如果上年的balance sheet 的Fixed assets (net book value) 是$3600
net book value = Cost - Accumulated

那麼，你都沒有給asset use of life?
又怎樣求accumulated depreciation?

你只是說賣出$5600
5600也比3600為少

要怎樣求accumulated depreciation?

假如(net book value) 是$3600
asset use 3 years

accumulated depreciation是
3600/80%/80%/80%

=7031.25

另外，你說賣出$5600 (at cost) Fixed assets
這些asset都要扣 accumulated depreciation

比如，買回來也是3年
5600*80%+(5600*80%*80%)+(5600*80%*80%*80%)

把7031.25相扣就可以得出答案

accumulated depreciation(累積折舊是包之前那幾年)
depreciation expenses先只是今年

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