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1. ### depreciation

depreciation有兩種計法 A)Selling price－Depreciation（ ｓｃｒａｐ value )/Estimated year B) Selling Price /Estimated year 至於需不需要減去 scrap value ，看題目有冇提供。

2. ### 點解計cash flows 既payback period時, 唔洗計fixed overheads?

...可能包括左好多野...唔係只係個project既..所以就唔包喇..... Machine 的 scrap values 係在計depreciation allowance既時候要計的...因為year 3要全部depreciation...晒..所以有...

3. ### 會計問題* (straight line method)

...cost \$10000, 10% per annum, \$10000x10%=\$1000 ＊每年depreciation都會是\$1000 2.俾殘值( scrap value )你, 如:motor cost 5000, scrap value \$1000, used for 4 years 公式...

4. ### 關於計算net present value 中的discount factor

Discount factor in your case is = cost of capital (ie, 18%) Two ways to find the discount factor annually: 1) Use of PV tables. Locate the column 18% and apply those numbers according to the year of cash flow 2) Use the...

5. ### Net Present Value ﹣救命

1. initial outlay 就是說第一年的支出，1.5m是收入, 12m是你要pay的。所以 第一年總共投資12m - 1.5m=10.5m 2. 一般的rate of return都已經包括inflation，所以你用12.5就可以。除非他寫明nominal rate of return

分類：商業及金融 > 投資 2007年06月11日

6. ### coordinate geometry

... machine is depreciated linearly over 12 years with a scrap value of \$30,000. (a) What is the rate of depreciation of the machine per yr...

分類：科學及數學 > 數學 2010年04月04日

7. ### 圖中果點樣prepare個 profit and loss account ??

..., Estimated useful life is 2 yrs, Estimated scrap value is \$4000. 30June2012: Sold the computer for \$3800 Cash...

8. ### straight line method!

You just simply write off the cost of the fixed assets on a straight line method. If 25% on cost, the asset will be written off in 4 years' time. This is the usual and acceptable practice.

9. ### 財務會計問題~~(有40分)

a)It was scrapped as having NO value . DR. Disposal of Fixed Assets A/C...

10. ### depreciation problem

The net asset value of the furniture at time of disposal is \$2000 - \$1,800 = \$200 It is now disposed or scrapped for \$100. So, Dr. Cash \$100 Cr. Disposal of...