蔣同學
2020-11-13 18:4418000是怎么來的呢？
所屬：F3 > Part D-Recording transactions and events 視頻位置 相關試題
來源： 視頻位置 相關試題
1個回答
朱曉玲助教
2020-11-16 11:25
該回答已被題主采納
到to 31 December 20X5的累計折舊：$1,600,000 *2%* 5 years = $160,000.
在重估增值日：1 January 20X6
Building (2,250,000 – 1,600,000) 650,000
Accumulated depreciation 160,000
Revaluation surplus 810,000
從1 January 20X6 折舊費用= $2,250,000/45 years remaining = $50,000.
Excess depreciation charge: $18,000
Revaluation surplus at 31 December 20X6 = $810,000 – $18,000 = $792,000.
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