Bookkeeping - Everyone Can Do It - 26 - Types of Depreciation - Diminishing Balance Method - PDF
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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1. Introduction
2. Bookkeeping and Accounting
[簿记和会计]
3. Assets, Liabilities, and Owners' Equity
[资产、负债和所有者权益]
4. Accounting Equation: Assets = Liabilities + Owner's Equity
[会计方程式：资产 = 负债 + 股权权益]
5. Expenses & Revenues
[支出和收入]
6. Transactions
[交易]
7. Accounts
[账户]
8. Accounting Accrual System
[会计权责发生制]
9. Accounting Double Entry System (1)
[会计复式记账法(1)]
10. Accounting Double Entry System (2)
[会计复式记账法(2)]
11. Recording Transactions
[商业交易的记载]
12. Purchase on Credit
[ 赊账采购]
13. Purchase on Cash
[现金采购]
14. Sale on Credit
[赊账销售]
15. Sale on Cash
[现金销售]
16. Unearned Revenue
[未赚取的收入]
17. Prepaid Expenses
[预付费用]
18. Unrecorded Expenses (1)
[未入账的费用 (1)]
19. Unrecorded Expenses (2)
[未入账的费用 (2)]
20. Unrecorded Revenue
[未入账的收入]
21. What Is Depreciation
[什么是折旧]
22. What kind of Assets can you Depreciate
[什么样的资产可以计提折旧?]
23. Useful Life
[使用期限]
24. What is a Depreciation Schedule
[什么是折旧表]
25. Types of Depreciation - Straight Line Depreciation
[折旧的类型 - 直线折旧]
26. Types of Depreciation - Diminishing Balance Method
[折旧的类型 - 递减平衡法]
27. Types of Depreciation - Units of Production Depreciation Method
[折旧的类型 - 生产单位的折旧]
28. Accumulated Depreciation
[累计折旧]
29. Why Should We Care to Record Depreciation
[我们为什么要关注折旧记录]
30. Is Depreciation a Fixed Cost
[折旧是一种固定成本吗]
31. Types of Discount – Trade Discount
[折扣的类型 - 贸易折扣]
32. Types of Discount – Cash Discount
[折扣的类型 - 现金折扣]
33. Difference Between Trade Discount and Cash Discount
[贸易折扣和现金折扣之间的区别]
34. How To Calculate & Record Trade and Cash Discounts
[如何计算和记录贸易和现金折扣]
35. Discount Allowed
[销货折扣]
36. Discount Received
[购货折扣]
37. Exercise - 1
[练习 - 1]
38. Exercise - 2
[练习 - 2]
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