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这两道麻烦老师帮我解答一下
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速问速答同学您好,
1、depreciation of each year under sun-of-the-year-digits methods(年数总和法下计算折旧):
1st year:(200000-20000)*5/(1+2+3+4+5)=180000*5/15=$60000
2nd year:180000*4/15=$48000
3rd year:180000*3/15=$36000
4th year:180000*2/15=$24000
5th year:180000*1/15=$12000
double decling balance method(双倍余额递减法下计提折旧):
1st:200000*2/5=$80000
2nd:(200000-80000)*2/5=$48000
3rd:(200000-80000-48000)*2/5=$28800
4th:(200000-80000-48000-28800-20000)/2=$11600
5th:(200000-80000-48000-28800-20000)/2=$11600
第2题下条信息做,请稍等
2021 11/08 11:57
84784959
2021 11/08 11:59
十分感谢老师您
小奇老师
2021 11/08 12:05
2、2018.12.31
Dr: Loss from credit devaluation (信用减值损失) 6000 (200000*3%)
Cr: Bad debt reservation (坏账准备) 6000
2019.7.3
Dr: Bad debt reservation 3000
Cr: Account receivable (应收账款) 3000
2019.8.1
Dr: Account receivable 3000
Cr: Bad debt reservation 3000
Dr: Cash 3000
Cr: Account receivable 3000
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