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Pz147258 · 2023年03月18日

这道题没搞懂,麻烦解释下,谢谢!

NO.PZ2018062018000014

问题如下:

ABC production recorded a depreciation in manufacturing equipment of $10,000 at the end of this year. The effect on its financial statement is

选项:

A.

an increase in assets of $10,000 and a decrease in expense of $10,000

B.

a decrease in assets of $10,000 and an increase in expense of $10,000

C.

an increase in both assets and expense of $10,000.

解释:

B is correct. Depreciation is recorded as depreciation expense in income statement and accumulated depreciation in balance sheet. The effect is an increase in expense and decrease in assets.

这道题没搞懂,麻烦解释下,谢谢!

1 个答案

lynn_品职助教 · 2023年03月20日

嗨,爱思考的PZer你好:


ABC production recorded a depreciation in manufacturing equipment of $10,000 at the end of this year. The effect on its financial statement is


题目问,ABC计提了一笔折旧,对财报有什么影响。


折旧会出现一笔折旧费用,expense是损益表科目,损益表中的费用增加;


并且相应的manufacturing equipment的累计折旧增加,资产价值减少。

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