UC知道英国会计英文以及相关例题疑难.高人发威吧!
来源：百度知道 编辑：UC知道 时间：2024/06/09 19:52:38
是根据一些条件和一张Trial Balance编制Balance sheet and PL Account.
Q1.在Trial Balance里关于Building的条件如下:
Building at Cost-1200
Provision for depreciation:building--375
另:During the period one of the buildings,which had originally cost 130, and which ahd a written-down value at the date of the sale of 80,was sold for 180.Depreciation on buildings to be charged against the year's profits 60.The buildings are revalued by XXX(a company), at 1500 at the end day of the accounting period.
这里就涉及到一个编BS里Capital & reserve里有Revaluation Reserve.
但我完全不知道怎么做....:(
Q2.关于Goodwill 的written off是什么意思呢???主要是会计知识不太懂.
Q1.在Trial Balance里关于Building的条件如下:
Building at Cost-1200
Provision for depreciation:building--375
另:During the period one of the buildings,which had originally cost 130, and which ahd a written-down value at the date of the sale of 80,was sold for 180.Depreciation on buildings to be charged against the year's profits 60.The buildings are revalued by XXX(a company), at 1500 at the end day of the accounting period.
这里就涉及到一个编BS里Capital & reserve里有Revaluation Reserve.
但我完全不知道怎么做....:(
Q2.关于Goodwill 的written off是什么意思呢???主要是会计知识不太懂.
Q1 Asset Revaluation Reserve的输入为
Dr Accumulated Dpn （if any）
Cr Asset
Dr Asset
Cr Asset revaluation reserve
Dr Asset revaluation reserve
Cr Share capital
Q2.注销Goodwill。就是将Goodwill清除为0。
具体的会计输入为： Dr Impairment loss - goodwill (to P & L)
Cr Accumulated Impairment of goodwill