# 折舊表_sol

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```					                                        直線法

Depreciation Schedules
Stoner Company acquired an operational asset at a cost of \$10,000 that
is estimated to have a useful life of five years and residual value of
\$2,500.
Required:
Prepare a depreciation schedule for the entire life of the asset using the
following methods(showing computations and round to the nearest
dollar):
1. Straight-line method.

Residual Value:                   \$   2,500.00
Useful Life:                                     5

Form:
Straight-line method.
Depreciation     Accumulated          Balance
Expense        Depreciation       Accumulated    Book
Year           Debit            Credit          Depreciation  Value
Initial cost                                       \$        -   \$ 10,000
1         \$     1,500.00   \$    1,500.00          1,500.00    8,500
2               1,500.00        1,500.00          3,000.00    7,000
3               1,500.00        1,500.00          4,500.00    5,500
4               1,500.00        1,500.00          6,000.00    4,000
5               1,500.00        1,500.00          7,500.00    2,500

Sum-of-the-years'-digits(SYD) method
Depreciation  Accumulated               Balance
Expense     Depreciation            Accumulated    Book
Year          Debit         Credit               Depreciation  Value
Initial cost                                        \$        -   \$ 10,000
1       \$    2,500.00 \$    2,500.00                2,500.00    7,500
2            2,000.00      2,000.00                4,500.00    5,500
3            1,500.00      1,500.00                6,000.00    4,000
4            1,000.00      1,000.00                7,000.00    3,000
5              500.00        500.00                7,500.00    2,500

Double-declining-balance(DB)(200% rate) method
Depreciation     Accumulated          Balance
Expense        Depreciation       Accumulated    Book
Year           Debit            Credit          Depreciation  Value
Initial cost                                       \$        -   \$ 10,000

第1頁
直線法

1   \$4,000.00 \$   4,000.00   4,000.00   6,000
2   2,400.00      2,400.00   6,400.00   3,600
3   1,100.00      1,100.00   7,500.00   2,500
4        -             -     7,500.00   2,500
5        -             -     7,500.00   2,500

第2頁

Depreciation Accumulated Balance
Expense Depreciation Accumulated Book
Year           Debit        Credit  Depreciation Value
Initial cost
1
2
3
4
5
Depreciation Accumulated Balance
Expense Depreciation Accumulated Book
Year           Debit        Credit  Depreciation Value
Initial cost
1
2
3
4
5

```
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 views: 10 posted: 12/30/2011 language: pages: 5