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26 - Types of Depreciation - Diminishing Balance Method

Updated: Dec 17, 2022


Bookkeeping - Everyone Can Do It - 26 - Types of Depreciation - Diminishing Balance Method - PDF

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1. 这种方法是一种稍微复杂的资产折旧方式,它可以让你在购买资产后立即注销更多的价值,而在以后的日子里则逐渐减少注销。


2. 但是,如果折旧率不精准的话,在资产的使用寿命结束时可能会出现无法提供完整的折旧的情况。


3. 此外,在使用这种方法时,应考虑资产的使用年限。如果一项资产在一年中只使用了两个月,则只对这两个月进行折旧。


4. 公式: 年初的账面价值 * 折旧率


5. 在插图中阅读更多内容


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1. This method is a slightly more complicated way to depreciate an asset. It lets you write off more of an asset’s value in the days immediately after you buy it and less later on.


2. However, if the rate of depreciation is not acceptable, complete depreciation may not be provided at the end of the asset's useful life.


3. Additionally, when utilizing this method, the asset's useful life should be considered. If an asset is only used for two months out of the year, depreciation is only charged for those two months.


4. Formula: Book Value at the beginning of the year * Rate of Depreciation


5. Please read more in the illustration


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Bookkeeping - Everybody Can Do It / #簿记 - #人人都能做到系列


1. Introduction

https://lnkd.in/e7cE-w5t


2. Bookkeeping and Accounting

[簿记和会计]


https://lnkd.in/eCH6QSXS


3. Assets, Liabilities, and Owners' Equity

[资产、负债和所有者权益]


https://lnkd.in/ek3mcZsW


4. Accounting Equation: Assets = Liabilities + Owner's Equity

[会计方程式:资产 = 负债 + 股权权益]


https://lnkd.in/epqremW6


5. Expenses & Revenues

[支出和收入]


https://lnkd.in/ebFSk48G


6. Transactions

[交易]


https://lnkd.in/ec8qyjuE


7. Accounts

[账户]


https://lnkd.in/ewT2ZaZs


8. Accounting Accrual System

[会计权责发生制]


https://lnkd.in/exwZCBXu


9. Accounting Double Entry System (1)

[会计复式记账法(1)]


https://lnkd.in/ejA5Ddxx


10. Accounting Double Entry System (2)

[会计复式记账法(2)]


https://lnkd.in/ehZev2HZ


11. Recording Transactions

[商业交易的记载]


https://lnkd.in/e5BS4jip


12. Purchase on Credit

[ 赊账采购]


https://lnkd.in/e2TFvZ6U


13. Purchase on Cash

[现金采购]


https://lnkd.in/evf2vjz7


14. Sale on Credit

[赊账销售]


https://lnkd.in/eXqG_G3k


15. Sale on Cash

[现金销售]


https://lnkd.in/ecD8ZYGf


16. Unearned Revenue

[未赚取的收入]


https://lnkd.in/eUFvDDhq


17. Prepaid Expenses

[预付费用]


https://lnkd.in/eKm_eN2K


18. Unrecorded Expenses (1)

[未入账的费用 (1)]


https://lnkd.in/eg3B286H


19. Unrecorded Expenses (2)

[未入账的费用 (2)]


https://lnkd.in/ei9WTWwS


20. Unrecorded Revenue

[未入账的收入]


https://lnkd.in/euE5jhBQ