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ID:57042559
大小:77.00 KB
页数:22页
时间:2020-07-28
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1、IntermediateAccounting高远公共邮箱:gaoyuanaccounting163密码:accountingCourseOutline1.AccountingforLongtermAssets-Tangibleassets:PPE(property,plantandequipment)-Intangibleassets:Goodwill2.Consolidatedaccounts合并报表-Consolidatedbalancesheet;consolidatedincomestatements-treatmentofgoodwill3.RatioAnalysi
2、s-Liquidity,Profitability,andsolvencyratios-includingcalculationofEarningspershare(EPS)DepreciationThreefactorsofdepreciation1.cost(includinginvoiceprice,delivery,importduty,installation,renewals)orrevaluedamount2.usefullife:3.residualvalueDepreciationmethods:1.straightline2.reducingbalance3
3、.sumofdigits年数总和法example1Simpleplchaspurchasedamachine.Thedetailsareasfollows:Costofmachine$800,000Residualvalue$104,000Estimatedlife4yearsCalculate:theannualdepreciationchargeusingthea)straight-linemethod,andb)sumofdigitsmethodexample1straightline$,000Cost800Depreciationforyear1174Netbookva
4、lue626Depreciationforyear2174Netbookvalue452Depreciationforyear3174Netbookvalue278Depreciationforyear4174Residualvalue104Cost-estimatedresidualvalue=depn.chargeperyearEstimatedeconomiclife(800-104)/4=174example1sumofdigitsCost800Depreciationforyear1278696*4/10Netbookvalue522Depreciationforye
5、ar2209696*3/10Netbookvalue313Depreciationforyear3139696*2/10Netbookvalue174Depreciationforyear470696*1/10Residualvalue104Step1:Totaldepreciablecost=Cost-estimatedresidualvalue=800-104=696Step2:Totaldigits:1+2+3+4=10Step3:Calculatethedep’nRate(4/10,3/10,2/10,1/10)Step4:totaldepreciablecost*de
6、p’nrateforeachyearExample2Arthurpurchasedaplantcosting$1,000.Required:usingreducingbalancemethodwithanestimatedusefullifeof5yearsandaresidualvalueof$238Diminishingdepn.rate=1-n(residualvalue)/cost=1-5(238)/1000=25%Cost1000Depreciationforyear1250(beginningNBV×depn.Rate)Netbookvalue750Deprecia
7、tionforyear2188Netbookvalue562Depreciationforyear3140Netbookvalue422Depreciationforyear4105Netbookvalue317Depreciationforyear579Netbookvalue238SolutionRevaluationRevaluethepriceoffixedassets,nottheusefullife.Companywouldliketodorevaluationwhenthema
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