b.units of production method工作量法 Accelerated depreciation 加速折旧法:
c.double-declining balance method双倍余额递减法 d.sum-of-the-years' digits method年数总和法 journal entry 与折旧有关的会计分录
Dr.depreciation expense 折旧费用 Cr.accumulated depreciation 累计折旧 Lecture examples:
1）Straight-line depreciation
depreciable amount 可折旧金额 ＝ depreciation expense of each year（年折旧额） estimated useful life（year）尚可使用年限
Leo company purchased a laundry equipment on Sept.1, 2007, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the straight-line method and the units-of-production method to depreciate the asset.The equipment will be used to produce 10,000 units in the first two years and 20,000 units in the following three years..
Please calculate the depreciation expense, the accumulated depreciation, and the book value of the equipment under both methods for each of the five years of the asset’s life. [答疑编号811030103]
*$60,000 cost; 5 year life; $6,000 residual value
Depreciation expense of each year in 5 years:（$60,000－$6,000）÷5＝$10,800
Year Depreciation expense Historical cost Accumulated depreciation Book value 1 10,800 60,000 10,800 49,200 2 10,800 60,000 21,600 38,400 3 10,800 60,000 32,400 27,600 4 10,800 60,000 43,200 16,800 5 10,800 60,000 54,000 6,000 2）Units of production
depreciable amount ＝ depreciation expense/unit（每单位产品的折旧额） units production生产的产品产量
Depreciation expense of each unit in 5 years:（$60,000﹣$6,000）÷80,000＝$0.675 Depreciation expense of each year＝depreciation expense of each unit ×No.of units produced in that year
[答疑编号811030104]
Year Depreciation expense Historical cost Accumulated depreciation Book value 1 6,750 60,000 6,750 53,250 2 6,750 60,000 13,500 46,500 3 13,500 60,000 27,000 33,000 4 13,500 60,000 40,500 19,500 5 13,500 60,000 54,000 6,000 3）Double-declining balance
book value at start of period 期初账面价值×double straight-line rate双倍折旧率＝
depreciation expense for that period当期折旧费用
*book value（carrying value）账面价值 ＝ cost of asset资产的成本 － accumulated depreciation累计折旧
straight-line rate平均年限法折旧率 ＝ 1÷no.of years（estimated useful life）折旧年限 double straight-line rate 双倍余额法折旧率＝ 2×straight-line rate平均年限法折旧率 4）Sum-of-the-years' digits 年数总和法
depreciable amount ′years left at beg.of period期初剩余使用年限 sum of the years' digits年数数位的总和
本章小节:
在固定资产这一章当中，主要介绍了固定资产折旧的情况，除此之外，固定资产还会涉及到固定资产的处置，比如固定资产的损毁、固定资产的出售以及固定资产抵债的一些相关的内容。
第四讲 常用会计科目的英文名称
1.资产类科目Assets
现金：Cash and cash equivalents 银行存款：Bank deposit
应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interestreceivable 其他应收款：Other receivables
原材料：Raw materials
在途物资：Materials in transport 库存商品：inventory
存货跌价准备：provision forthe declinein value ofinventories 坏账准备：Bad debt provision 待摊费用：Prepaid expense
交易性金融资产：Trading financial assets 持有至到期投资：held-to-maturity investment
可供出售金融资产：Available-for-sale financial assets 短期投资：Short-term investment
长期股权投资：Long-term equity investment 固定资产：Fixed assets
累计折旧：Accumulated depreciation 在建工程：Construction-in-process
固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets
累计摊销：Accumulated amortization 商誉：Goodwill
递延所得税资产：deferred tax assets （DTA ）
2.负债类Liability
短期借款：Short-term loans/ borrowing 长期借款：Long-term loans/ borrowing
预收账款：advance from customers/ Deposit received 应付票据：Notes payable 应付账款：Account payable 应付工资薪酬：wages payable 应付股利：Dividends payable 应付利息：Interest payable 应交税费：Tax payable
其他应付款：Other payables
递延所得税负债：Deferred tax liabilities 3.所有者权益类 OWNERS' EQUITY
实收资本：Paid-in capital （paid-up） 资本公积：Capital reserves 盈余公积：Surplus reserves
未确认投资损失：Unrealized investment losses
未分配利润：Retained earnings after appropriation 4.成本类科目Cost
生产成本：Manufacturing Cost 制造费用：Manufacturing overhead 劳务成本：labor costs
研发支出：R & D expenditure 5.损益类Profit and loss
主营业务收入：Main operating revenue 其他业务收入：Other operating revenue 营业外收入：Non-operating income 投资收益：Investment income 产品销售收入：sales revenue
主营业务成本：Main operating costs cost of goods sold / cost of sales 其他业务支出：Other operating costs 营业外支出：Non-operating expense 销售费用：Selling expense