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無名ABC 2020-9-20 03:34 PM

計折舊

我讀緊LCCI,諗唔明以下題目嘅答案點得嚟,望有人可以幫忙解答。

題目:
On 1 Jan 2018, Mr A provided the following information:

Fixtures and fittings - cost =$32500
Fixtures and fittings - accumulated depreciation =$7900

Fixtures and fittings are depreciated for every month owned at an annual rate of 30% on a reducing balance method.

Please calculate the total depreciation charge for Fixtures and fittings for the year ended 31 Dec 2018.


答案如下:

Jan 1 (32500-7900)*30% = $7380
Apr 1                                    = $  765  
Aug 1                                    = $  100
Dec 31                                  = $8245


想問 $765 同$100 呢兩個答案 條公式應該點寫?

AomoriSnow 2020-9-21 07:21 AM

[quote]原帖由 [i]無名ABC[/i] 於 2020-9-20 03:34 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=525189264&ptid=29427785][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
我讀緊LCCI,諗唔明以下題目嘅答案點得嚟,望有人可以幫忙解答。

題目:
On 1 Jan 2018, Mr A provided the following information:

Fixtures and fittings - cost =$32500
Fixtures and fittings - accumulated depreciation =$7900

Fixtures a ... [/quote]

去問磚家Lx0##啦。
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