老師好，請問為什么固定資產(chǎn)重估值盈余導(dǎo)致的折舊增加額，從RR轉(zhuǎn)入RE時只記錄一年的數(shù)額而不看之前已經(jīng)計提了幾年折舊，留存收益為什么不是幾年累計的折舊差額？避免敘述不清放一個書上的例題

user35yaaf 發(fā)布于：2020-05-26 17:17:42 瀏覽280次   ACCA FFA/FA
When Ira Vann commenced trading as a car hire dealer on 1 January 20X1 he purchased the building at a cost of $30000. This would be depreciated by the straight line method to a nil residual value over 30 years. After 5 years of trading on 1 January 20X6 Ira decides that his building is now worth $75000.Excess depreciation can be transferred each year from the revaluation surplus to retained earnings. Debit Revaluation surplus 2000 Credit Retained earnings 2000 為什么轉(zhuǎn)入的不是2000*5？
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TimHan 發(fā)布于2020-05-26 23:16:37

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