VCE会计 | 折旧费用Straight-line method的特点、计算和记录(by Steven老师)

这节课我们主要学习的是折旧费用的Straight-line method。在straight-line method下,折旧费用的特点和如何计算折旧费用。如何记录折旧费用(general entry and account)以及如何将折旧费用记录在会计报表里。


课程大纲:

Part 1: Straight-Line Method and Depreciation

--- Dep Exp. by using HC, RV and Useful life

--- Dep. Exp. by Depreciable value and Depreciation Rate

--- Less than 1 year Depreciation Expense


Part 2: Recording of Depreciation

--- Accumulated Depreciation


Part 3: Reporting of Depreciation

--- Income Statement

--- Balance Sheet


Part 1 什么是straight line method?


折旧政策相信: 折旧费用是不随使用时间变动的; 资产一直有相同的表现,不随使用时间变动(never become slow and old, performance stay the same)


第一种折旧费用计算方法:

通过Historical cost, Residual Value和useful life来计算Depreciation expense

具体过程如下





【例题1】





在这个题目中,并没有说Residual Value,意味着residual value为0; useful life 五年。


【例题2】





很明显,HC为5000,RV为800,useful life是3年

我们得出:折旧费用=1400

意味着:每一年,这个资产的价值将下降1400。


它产生的原因是我们使用资产去获得Revenue。因此我们需要将这个折旧费用从Revenue里扣除。


如果题目问:if we want to a higher net profit, would not it be nice since this it is not recorded anywhere?


答:it is relevant to include the 1400 inorder to calculate a accurate profit and thus make a better decision-making.





【例题3】





第二种折旧费用计算方法:


通过Depreciable Value和Depreciation rate来计算Depreciation Expense


Depreciable Value





在例题1中,residual value=0, 因此depreciable value=32000

在例题2中, residual value=800, 因此depreciable value=4200


Depreciation Rate, 我们通常使用折旧率





比如例题1,折旧率就是28% p.a.






有了折旧率和Depreciable value,我们就可以计算折旧费用





【例题】






如何计算少于一年的折旧费用





这个题中,产生了四个月的折旧费用,所以





练习题:





Q1:

Rate of depreciation = Depreciation Expense/ HC

Depreciation Expense=(60000-12000)/8=6000

Rate of depreciation=6000/60000=10%


Q2

The asset has been used for 5 month

Depreciation Expense=10%*5/12*6000=2500


Part 2 Recording Depreciation





Recording的具体流程是:

1.当折旧费用产生时,Debit Depreciation Expense; Credit Accumulated Depreciation in GJ

2.Posting to General Ledger

3.Closing and Balancing


Accumulated Depreciation:

一个资产上,发生的折旧费用的总和;

是Ledger Account, A Negative Asset

在straight line method里,Accumulated Dep每年增加量一定


【例题】







第一步:先计算出Debit的总和,还有Credit的总和;0 and 4800

第二步:另起一行,将总和最大的一边,它的数额写在Credit和Debit(两边都写);4800

第三步,计算Debit和credit的差值。4800-0=4800。

如果Debit<credit, Debit Balance 4800 (上方), Credit Balance, 4800 (下方)




Part 3 Reporting of Depreciation



涉及到折旧费用的报表有两个,一个是利润表,一个是资产负债表


Income Statement,”Less Other Expenses”部分中,Depreciation Expense





Balance Sheet:

Non-current Asset is recorded at carrying value

Carry Value = Historical cost - Accumulated Depreciation





【练习题1】





Q1

Label 1: HC = 29000Label 2: Accumulated Depreciation = 9000,

Label 3: Carry Value = 20000, it represent the future value of asset remaining which is yet to consumed by the business

Q2


我们可以通过Second Additional Information,得出Depreciation expense = 3000





Q3

Posting to two general accounts

Accumulated Depreciation of Equipment: Credit 3000

Depreciation Expense of Office Furniture: Debit 3000


Q4





In extract of non-current asset in the Balance Sheet,





Q5

我们知道折旧费用是3000,Residual Value是2000,HC是29000

Useful life = (29000-2000) / 3000= 9 years


【练习题2】





Q1:

To ensure that profit is calculated accurately by providing correct figures of revenue and expense incurred in the current reporting period.

Q2:

From additional information, three events need to be recorded and adjusted

Inventory Loss:

Depreciation Expense:

Prepaid Advertising: 七个月的广告预付款是2800,每个月是400,我们已经消耗了五个月,所以advertising expense是2000




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