會計英語徐四宇小組講解

1、GROUP ONE主講人：宋舒揚Units -of production methodUnits -of production methodWhen its service is related to use rather than time and the amount of use of a plant asset varies from year to year, the units-of-production method is more appropriate than the straight-line method. In such cases, the units-of pro

2、duction method better matches the depreciation expense with the related revenue. 產(chǎn)量法當一項固定資產(chǎn)提供的服務(wù)是與使用相關(guān)而不是與時間相關(guān)并且固定資產(chǎn)的使用量每年是不斷變化的時候，使用產(chǎn)量法計算折舊額比 直線法更恰當。在這種情況下，產(chǎn)量法更好的將折舊費用與相關(guān)的收益配比起來了。The units-of-production method provides for the same amount of depreciation expense for each unit of capacity used by th

3、e asset.To apply this method, the useful life of the asset is expressed in terms of units of productive capacity such as hours or miles.The total depreciation expense for each accounting period is then determined by multiplying the unit depreciation by the number of units productive or used during t

4、he period .產(chǎn)量法規(guī)定每單位產(chǎn)量或每單位生產(chǎn)能力耗用對應(yīng)的折舊費用在數(shù)量上是相等的。在應(yīng)用這種方法的時候，資產(chǎn)的使用年限可以被表達為諸如小時或公里的生產(chǎn)能力單位。每個會計期的所有折舊費用是由每單位的折舊額乘以本期使用的單位數(shù)決定的。For example, assume that a machine with a cost of 24000 and an and an estimated residuestimated residual value of 2000 is expected to have an estimated life of 10000 operating hou

5、rs. The depreciation for a unit of one hour is computed as fllows:（240002400020002000）10000=2.2010000=2.20假定一個成本為24000美元，預(yù)期殘值為2000美元的機器估計可以使用10000個小時，每小時的折舊額計算如下：假定這個機器一年內(nèi)使用2100個小時，這年的折舊額為4620美元。The double-declining-balance method provides for a declining periodic expense over the estimated useful l

6、ife of the asset. To apply this method, the annual straight -line depreciation rate is doubled. For the first year of use, the cost of the asset is multiplied by the double-declining-balance rate. After the first year, the declining book value (cost minus accumulated depreciation) of the asset is mu

7、ltiplied by this rate. To illustrate, the annual double-declining-balance depreciation for an asset with an estimated 5-year life and a cost of $ 24 000 is shown below.雙倍余額遞減法規(guī)定在資產(chǎn)的預(yù)計使用年限內(nèi)各期的折舊費用是遞減的：運用這種方法的時候，每年的折舊率等于直線法下折舊率的兩倍。第一年的折舊額等于資產(chǎn)成本乘以余額遞減折舊率。第一年后，折舊額等于遞減的賬面價值（成本減累計折舊）乘以此折舊率。比如，一項預(yù)計使用年限為5年，

8、成本為24000美元的資產(chǎn)每年的折舊額計算如下（雙倍余額遞減法）:年數(shù)年數(shù)YearYear成本成本CostCost累計折舊年初累計折舊年初Accu.Depr.atAccu.Depr.at Beginning of Beginning of YearYear賬面價值年初賬面價值年初Book Value Book Value at Beginning at Beginning of Yearof Year折舊折舊率率RateRate年折舊額年折舊額Depr. for Depr. for YearYear賬面價值年賬面價值年末末Book Value Book Value at End ofat En

9、d of YearYear1$24 000$24 000.0040%$9 600.00$14 400.002 24 000$9 600.0014 400.0040%5 760.008 640.003 24 000 15 360.008 640.0040%3 456.005 184.004 24 000 18 816.005 184.0040%2 073.603 110.405 24 000 20 899.603 110.4040%1 110.402 000.00You should note that when the double -declining -balance method is

10、used, the estimated residual value is not considered in determining the depreciation rate. It is also ignored in computing the periodic depreciation. However, the asset should not be depreciated below its estimated residual value. In the above example, the estimated residual value was $ 2000. Theref

11、ore, the depreciation for the fifth year is $ 1110.40 ($3110.40-$2 000.00) instead of $1244.16(40%x$3 110.40).請注意：使用雙倍余額遞減法在決定折舊率的時候是不考慮預(yù)計殘值的：計算各期折舊額的時候也不考慮預(yù)計殘值。然而，資產(chǎn)折舊額的下限是它的預(yù)記殘值。在上例中預(yù)計殘值2000美元。因此，第五年的折舊額是1110.40美元（ 3 1 1 0 . 4 0 - 2 0 0 0 . 0 0 ） 而 不 是 1 . 2 4 4 . 1 6 美 元（40%x3110.40）。In the examp

12、le above, we assumed that the first use of the asset occurred at the beginning of the fiscal year. This is normally not the case in practice, however, and depreciation for the first partial year of use must be computed. For example, assume that the asset above was in service at the end of the third

13、month of the fiscal year. In this case, only a portion (9/12) of the first full year? s depreciation of $ 9 600 is allocated to the first fiscal year. Thus, depreciation of $ 7 200 (9/12 X $ 9 600) is allocated to the first partial year of use. The depreciation for the second fiscal year would then

14、be $ 6 720 40% x ( $ 24 000- $7 200) .上例中，我們假定資產(chǎn)的第一次使用是在會計年度的開始。但實際這通常是不現(xiàn)實的，第一次使用的幾個月的折舊也是需要計算的。比如，假定上例中的資產(chǎn)是在會計年度的第三個月的月底投人使用的。在這種情況下，第一個會計年度的折舊額應(yīng)該是第一年折舊額9600美元的9/12。因此，第一個會計年度的折舊額應(yīng)該等于7200（9/12 x9 600）美元。第二個會計年度的折舊額就應(yīng)該是672040%x(24000-7200)美元。Sum- of-the-years-digits MethodUnder the sum-of-the-years-

15、digits method , the years in the service life of an asset are added. Their sum becomes the denominator of a series of fractions that are applied against the depreciable cost of the asset in allocating the total depreciation over the estimated useful life .The numerators of the fractions are the indi

16、vidual years in the estimated useful of the asset in their reverse order. The formula of calculating depreciation using sum-of-the-years-digits method is as follows: 在年數(shù)總和法下，一項資產(chǎn)的服務(wù)年限是加總求和的。年數(shù)的總和是分配預(yù)計使用年限內(nèi)所有折舊額的分數(shù)的分母。而將資產(chǎn)預(yù)計使用年限內(nèi)使用年數(shù)按倒序排列作為分數(shù)的分子。利用年數(shù)總和法計算折舊額的公式如下：YearYear年份年份CostCost初始成初始成本本- -殘值殘值Su

17、m-of-the-Sum-of-the-years-digitsyears-digits年數(shù)總和年數(shù)總和T T倒序倒序年份年份RateRate折舊率折舊率Depr.Depr.折舊額折舊額1$ 22 000155$ 7 333.33222 000154 5 866 .67322 000153 4 400.00422 000152 2 933.33522 0001511 466.677.1.4 Disposal of plant and Equipmenthen depreciable assets are disposed of at any date other than the end of

18、 the year, an entry should be made to record depreciation for the fraction of the year ending with the date of disposal. In the following illustrations of the disposal of items of plant and equipment, it is assumed that any necessary entries for fractional-period depreciation already have been recor

19、ded.當折舊范圍內(nèi)的資產(chǎn)不是在年末被處置，必須作一個會計分錄當年截止處置日那段時間的折舊。在隨后演示的處置固定資產(chǎn)時，假設(shè)調(diào)整部門年度的折舊所必需的會計分錄已經(jīng)作完。 As units of plant and equipment wear out or become obsolete,they must be scrapped, sold, or traded in on new equipment .Up-on the disposal or retirement of a depreciable asset, the cost of the property is removed fo

20、rm the asset account ,and the accumulated depreciation is removed form the related contra-asset account. Assume, for example, that office equipmentful. The entry to record the scrapping of the worthless equipment is as follows: Accumulated Depreciation-Office Equipment $20000 Office Equipment $20000

21、由于各項固定資產(chǎn)會磨損或過時，他們必須被報廢 出售或置換新設(shè)備。當一項折舊范圍內(nèi)的資產(chǎn)退出使用或被處置時，該項資產(chǎn)的成本要從資產(chǎn)賬戶中轉(zhuǎn)出，累計折舊也要從相關(guān)的資產(chǎn)對沖賬戶中轉(zhuǎn)出。例如，假設(shè)10年前以20000美元購買的辦公設(shè)備已經(jīng)提完折舊，也不再使用，記錄報廢這些已無價值的設(shè)備的會計分錄如下： 累計折舊辦公設(shè)備 20000 固定資產(chǎn)辦公設(shè)備 20000 Once an asset has been fully depreciated, no more depreciationshould be recorded on it , even though the property is in g

22、ood condition and is still in use. The objective of depreciation is to spread the cost of an asset over the periods of its usefulness；in no case can depreciation expense be greater than the amountpaid for the asset . When a fully depreciated asset remains in usebeyond the original estimate of useful

23、 life , the asset account together with the Accumulated Depreciation account should remain in the accounting records without further entries until the asset is retired.一旦某項資產(chǎn)已經(jīng)被提足折舊，即使該資產(chǎn)狀況良好并還在使用中，也不能再對其計提折舊。折舊的目的是將資產(chǎn)的成本分配到其使用年限內(nèi)的各年份中去，任何情況下折舊費也不能超過為獲得該資產(chǎn)所付出的價值。當已提完折舊的資產(chǎn)在原來預(yù)計的使用年限過后仍繼續(xù)使用，該資產(chǎn)賬戶和累計折舊

24、賬戶仍應(yīng)留在賬目中，在資產(chǎn)退出使用前不再做任何賬戶處理。Gains and Losses on Disposals of Plant and Equipment Since the residual values and useful lives of plant assets are onlyEstimates , it is not uncommon for plant assets to be mid at priceswhich differ from their book value at the date of disposal . Whenplant assets are sol

25、d , any gain or loss on the disposal is computedby comparing the book value with the amount received form thesale .A sales price in excess of the book value produces a gain.;a sales prices below the book value produces a loss. These gains or losses , if material in amount , should be shown separatel

26、y in the income statement in computing the income form operations.固定資產(chǎn)處理損益 由于固定資產(chǎn)的殘值和使用年限均只是估計，處置固定資產(chǎn)的出售價格不同與其賬面凈值是很常見的。當固定資產(chǎn)被出售時，任何處置的損失或收益都是通過比較賬面凈值和出售所得金額計算出來的。高于賬面凈值的首家?guī)硎找?，低于賬面凈值的售價因其損失。這些收益或損失，如果金額較大的話，應(yīng)該在計算經(jīng)營收益的損益表中單獨列示。(1)Disposal at a price above book value . Assume that a machinewhich cost

27、s $10000 and has a book value of $ 2000 is sold for $3000.The journal entry to record this disposal is as follow: Cash $3000 Accumulated Depreciation-Machinery 8000 Machinery $10000 Gain on Disposal of Plant Assets 1000(2)Disposal at a price below book value. Now assume that the same machine is sold

28、 for $500.The journal entry in this case wouldbe as follows: Cash $500 Accumulated Depreciation-Machinery 8000 Loss on Disposal of Plant Assets 1500 Machinery $10000(1)已高于賬面凈值的價位處置，假設(shè)一臺及其原值10000美元，賬面凈值2000美元，賣了3000美元。記錄該資產(chǎn)處置的會計分錄如下： 現(xiàn)金 3000 累計折舊機器設(shè)備 8000 機器設(shè)備 10000 固定資產(chǎn)處理凈收益 1000（2）以低于賬面凈值的價位處置?，F(xiàn)在來假設(shè)同樣的機器賣了500美元，這種情況下會計分錄如下： 現(xiàn)金 500 累計折舊機器設(shè)備 8000 固定資產(chǎn)處理凈損失 1500 機器設(shè)備