Question

哪位高手指点下这题目怎么做哦，万分感谢！是会计专业英语的题目 a machine was installed on January2,20

a machine was installed on January2,2000 at a total cost of 45000.Straight-line depreciation was take each year for four years，base on the assumption of a six-year life and no salvage.The machine was disposed on April 30，during its fifth year.Present the entries to record the partial year's depreciation on April 30.And to record the disposal under each of the following assumption：（a）the machine was sold for 17000.（b）the machine was sold for 7000.（c）the machine was sold for 7000，and the machine was destoryed in a fire and the insurance company settled the insurance claim for 10600.

Answer 1

a.
(1)
Dr: Disposal: 45000
Cr:machine:45000
being the transfer of fixed asset to disposal account
(2)
Dr:Provision for accumulated depreciation:45000*5/6
Cr:Disposal:45000*5/6
being the transfer of accumulated depreciation to disposal account
(3)
Dr:cash:17000
Cr:disposal:17000
(我个人认为计算accumulated depreciation是计算5年的，因为这个machine是在第5年的四月卖出的，但是也有可能是只计算四年的（记不大清楚了），如果计算4年的话，第2步骤应该换成45000*4/6）
b的做法和a是一样的，只不过第3步骤的价格换掉而已
c是什么意思？如果machine被卖掉了哪来的火可以把它们烧掉？除非是在卖掉之前被毁了。。。。怎么可能又被卖了又得补偿呢？笑