问题已解决
您好老師,我標(biāo)紅的這倆數(shù):20萬和240萬*20% 是怎么來的呢?
FAILED
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您好 正在為您解答
2023 03/24 12:18
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2023 03/24 12:31
您好老師,能解答下嗎?
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2023 03/24 12:41
好的,馬上為您解答
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2023 03/24 12:44
第一個20萬是計提得減值準(zhǔn)備
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2023 03/24 12:46
第二個是采用雙倍余額遞減法,第一年折舊=300*2/10=60,第二年折舊=(300-60)*2/10
那個240就是第二年資產(chǎn)賬面價值300-60
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2023 03/24 12:53
第一個20萬:
到2020年底賬面價值=300-300/10*2=240,可回收金額220,賬面價值低于可回收金額,計提減準(zhǔn)備240-220=20
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