不好意思 ,再向您求教一个会计英语的问题.At the beginning of the year , Street Company's account balances for Equipment and Accumlated Depreciation were $300 000 and $100 000, respectively. By year end , the balances had increased to
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不好意思 ,再向您求教一个会计英语的问题.At the beginning of the year , Street Company's account balances for Equipment and Accumlated Depreciation were $300 000 and $100 000, respectively. By year end , the balances had increased to
不好意思 ,再向您求教一个会计英语的问题.
At the beginning of the year , Street Company's account balances for Equipment and Accumlated Depreciation were $300 000 and $100 000, respectively. By year end , the balances had increased to $400 000 and $151 000. Depreciation expense for the year was $70 000.The company paid $150 000 for new equipment and sold old equipment at a $25 000 loss. Your mission is to detemine the selling price of the old equipment.
REQUIRED: What is the old equipment's selling price?
不好意思 ,再向您求教一个会计英语的问题.At the beginning of the year , Street Company's account balances for Equipment and Accumlated Depreciation were $300 000 and $100 000, respectively. By year end , the balances had increased to
题中已经告知机器设备的期初原值为300,000美元,累计折旧为100,000美元,又告知本期折旧费用增加了70,000,同时告知了期末的原值为400,000,累计折旧为151,000美元,这样151,000-100,000-70,000＝19,000美元,可以得到本期累计折旧减少了19,000美元.这个减少就是处置旧设备导致的.
同样题中告知了本期外购设备150,000,又告知期初设备原值300,000,期末400,000,这样可以得到本期减少的原值=300,000+150,000-400,000=50,000美元.
所以本期减少的设备原值=50,000美元,本期减少的设备的累计折旧=19,000美元,其净值为50,000-19000=31000美元.
题中又告知卖旧设备损失了25000美元,所以旧设备的销售价格就是31000-25000=6000美元.
原值 累计折旧 净值
期初 300,000 100,000 200,000
增加 150,000 70,000 80,000
减少 50,000 19,000 31,000
期末 400,000 151,000 249,000
31000－25000＝6000
旧机器的销售价格是6000美元