以下是一到关于折旧的一道很简单的题，请大家帮忙看一下： Santa runs a large toy shopm In the year ended 31 August 2005. SHe bought the following fixed assets: A new cash register for $5,000. this was purchased on 1 December 2004, and was to be depreciated at 10% straight line A new delivery van, purchased on 31 March 2005, at a cost of $22,000. the van is to be depreciated at 15% reducing balance. Santa charges depreciation on a monthly basis What is depreciation charge for the year ended 31 August 2005? 讲义上的答案如下： Cash register 10%*5,000*9/12=375 Delivery van 15%*22,000*5/12=1,375 我的疑问是： Delivery van depreciation is charged by reducing banlance method as mentioned, why does it use the straight line method to calculte?
| 
发表于 2008-7-24 17:30
|