Question

英文会计题目求助！！！

Pusher commenced business on 1 January 20W9 with two lorries—A and B .A cost $100,000 and B cost $160,000.On 3 March 20X0,A was written off in an accident and Pusher received $75,000 from the insurance company.This vehicle was replaced on 10 March 20X0 by C which cost $200,000.
A full year’s depreciation is charged in the year of disposal.
a You are required to show the appropriate extracts from Pusher’s statement of financial position and statement of comprehensive income for the three years to 31 December 20X9,31 December 20X0 and 31 December 20X1,assuming that
a i The vehicles are depreciated at 20 per cent under the straight—line method,and
ii The vehicles are depreciated at 20 per cent under the reducing balance method.
b Comment briefly on the pros and cons of using the straight—line and reducing balance methods of depreciation.

Answer 1

a 10万 09年折12个月 直线法折旧额 2万 余额递减法折旧额2万
10年折2个月 直线法折旧额0.2万 余额递减法折旧额0.32万

残值7.8万 残值7.68
收到赔偿7.5万 收到赔偿7.5万
c 20万 10年折10个月 直线法折旧额3.33万 余额递减法折旧额3.33万
11年折旧额12个月 直线法折旧额额4万 余额递减法折旧额4万
b 16万 09年折12个月 直线法折旧额1.6万 余额递减法折旧额1.6万
10年折12个月 直线法折旧额1.6万 余额递减法折旧额2.88万
直线法收益0.3万 余额递减法收益0.18万