kaigirl

我想問provision for depreciation同depreciation有咩分別..??

kaigirl

咁如果係開a/c咁應該點開?兩個入個陣唔係應該冇分別既咩??

ki1120

Dr Profit and Loss
Cr Provision for depreciation on a fixed asset

或者用 direct write-off method..
Dr Depreciation (expense)
Cr Fixed Asset
刀應該得

ki1120

In case of disposal 唔系要
Dr Provision for depreciation on fixed asset
Cr Disposal of fixed asset

Dr Disposal of fixed asset
Cr Fixed asset
??

kaigirl

....我望住你個答案都有點兒混亂..其實我係因為今日考左lcc...個度有題要我地分別開一個Provision for depreciation同depreciation a/c....我係因為唔明呢兩個a/c有咩分別~因為我感覺上兩樣野好似一樣咁..then我就唔識點開呢兩個a/c......

kaigirl

下......好混亂tim..=,=

DevilZ

你用accumulated depreciation la..

balance sheet 寫accumulated depreciation  累積折舊

p and l 寫depreciation

kaigirl

=,=看來我的問題令到你地大家都誤會了...我其實只係想知provision for depreciation同depreciation既分別..因為lcci要我地分別開一個provision for depreciation account同一個depreciation既account...根據我印象中...provision for depreciation既account同depreciation既account係冇分別的...因為咁..所以我唔識點開呢個account..亦都質疑緊兩者分別何在..同埋應該要點樣畫呢個account而已...抱歉令你地感到混亂....

DevilZ

引用:

原帖由 kaigirl 於 2008-6-4 02:20 PM 發表
=,=看來我的問題令到你地大家都誤會了...我其實只係想知provision for depreciation同depreciation既分別..因為lcci要我地分別開一個provision for depreciation account同一個depreciation既account...根據我印 ...

睇黎我知你講咩..
平時做開one stage

e+你講果個係2 stage

kaigirl

引用:

原帖由 DevilZ 於 2008-6-4 02:59 PM 發表

睇黎我知你講咩..
平時做開one stage

e+你講果個係2 stage

宜家到我唔係咁明tim..咩係one stage 同2 stage.??我好似未學過..><

tiphip

X2

kii17016

咦 ..
我響p/l 入depreciation係寫開provision for depreciation架喎
有冇問題.

kaigirl

引用:

原帖由 kii17016 於 2008-6-4 04:04 PM 發表
咦 ..
我響p/l 入depreciation係寫開provision for depreciation架喎
有冇問題.

我同你1樣...一直都係咁寫.應該冇問題吧!?我阿sir好似一直都係咁教我..

DevilZ

引用:

原帖由 kaigirl 於 2008-6-4 03:25 PM 發表


宜家到我唔係咁明tim..咩係one stage 同2 stage.??我好似未學過..>

書有講ga~


你尼題係lcci 定..?