英语翻译The Effects on Financial Statements of the Recognition of Depreciation ExpenseAs it was stated,the revenue is expected to be $18 000 per year.While supplying this amount,the computer gets partially used.Recording depreciation expense refl

英语翻译The Effects on Financial Statements of the Recognition of Depreciation ExpenseAs it was stated,the revenue is expected to be $18 000 per year.While supplying this amount,the computer gets partially used.Recording depreciation expense refl
英语翻译
The Effects on Financial Statements of the Recognition of Depreciation Expense
As it was stated,the revenue is expected to be $18 000 per year.While supplying this amount,the computer gets partially used.Recording depreciation expense reflects the process of recognizing the used part of the computer in the books,The amount of depreciation expense in accordance with the straight-line method is determined by subtracting the salvage value from the historical cost and dividing the result by the number of years the computer will be in use.
Taking our numbers,we get $10 000(i,e,($46 000-$6 000)/4year) of depreciation expense each year.The expense recognition is show in a contra asset account titled Accoumulated Depreciation.The revenue (i,e,$18 000)and expense (i,e,$10 000) recognition repeats for 4 years and is shown below via two entries:
Note that the recognition of depreciation expense affects the balance sheet and the income statements,but dose not make many changes to The Cash Flow Statements.The thing is that the cash was already paid when Mr.Kosher bought the computers.Now this amount is allocated to expense in equal parts over the computer's useful life.Pay attention that the effects of depreciation occur throughout the life cycle of the asset(i,e,4year).Indeed,the amount of depreciation expense each year remains the same—$10 000; however,the amount of accumlated depreciation increases every year:in 20X5 it is $10 000,in 20X6—$20 000,in 20X7—$30 000,and in 20X8—$40 000.

英语翻译The Effects on Financial Statements of the Recognition of Depreciation ExpenseAs it was stated,the revenue is expected to be $18 000 per year.While supplying this amount,the computer gets partially used.Recording depreciation expense refl
财务报表的影响识别折旧费用

因为它是说的那样,收入预计每年18000美元在供应这个数量、电子计算机有已部分使用的记录折旧费用反映了认识过程中使用计算机的一部分在书本里,折旧费用的金额按照直线法是由减去残值从历史成本并将结果通过计算机的年数使用.
以我们的数量,我们得到10000元(我、e、(约合46万,600万人)/ 4year)折旧费用每年.费用识别是显示在魂斗罗资产帐户题为Accoumulated折旧收入(我、e、高达18万人)和费用(我、e、10000元识别重复4年了,如下图通过两种条目:
注意识别折旧费用影响资产负债表和损益表,但不使许多改变的现金流量表.问题是那些现金已经时支付给先生洁食买计算机.现在这个金额相等的部分费用分配给计算机的使用寿命.注意发生的影响在折旧资产的整个寿命周期(我、e、4year).事实上,这个数量的折旧费用每年仍然不变,10000元;然而,accumlated折旧的数量每年都在提高:在20X5是10000元,在20X6 - $ 2万,在20X7 - $ 3万,在20X8 - $到4万美金.