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ACCumulAtED DEprECiAtion is An ExpEnsE in thE

accumulated depreciation不是expense啊!只有depreciation is an expense in the statement of profit or loss. accumulated depreciation 是影响 the statement of financial position中asset的账面价值。

depreciation是expense项目,费用项目的增加是要减少所有者权益的,而所有者权益的减少是在借方也就是debit account. 完整的记录应该是: DR:Depreciation或者Depreciation Expense(加拿大会计准则中是Amortization Expense) CR:Accumulated D...

累计摊销,累积折旧。 Accumulated amortization is the cumulative amount of all amortization expense that has so far been charged against an intangible asset. Amortization is used to indicate the gradual consumption of an intangi...

cost 是你的base 你cost 减去 ad就是不同时间损失的折旧 最后就是你的nbv了 因为是要跟时间走的 年末算nbv

accumulated depreciation 15,000Stock at 1 October 2007 12,300Debtors 9,750...Distribution costs 12,100Administrative expenses 9,200Partners’ accounts – ...

这个问题专业会计应该会更明白些。你该用中文在财务会计分类提问。 不过折旧的话,其实购置费用一开始就付掉了,如果当时已经计入流出现金,那么折旧显然不应该再在现金流里面计算了。是不是折旧完毕后设备处置了变现了有了收入,所以就来了个正...

Land and building 土地和建筑 BS Plant and machinery 厂房和机器 BS Fixture and equipment 固定资产和设备 BS Accumulated depreciation-land and ...

Depreciation—allocation of the cost of a tangible long-lived asset over its useful life. Depreciation refers to allocation of the costs of such items as plant and equipment, buildings, and furniture. Depletion—allocation of the...

1、.cash in current assets, and the first place, because he is the most active, most mobile projects. 1、.现金排在流动资产的第一位,因为他...

这个是讲直线法折旧(又叫平均年限法)的。 折旧费(depreciation expense)当然是在借方(debit)在你问题的图中depreciation expense写在分录的上方,按照会计的...

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