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28 - Accumulated Depreciation

Updated: Dec 17, 2022


Bookkeeping - Everyone Can Do It - 28 - Accumulated Depreciation - PDF

168. Bookkeeping - Everyone Can Do It - 28 - Accumulated Depreciation
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1. 当我们购买固定资产被时,它不被认列为损益表上的一项费用支出。


2. 该资产的总价值,将会体现在公司的资产负债表上。


3. 在资产的使用年限内,其成本随着其价值的逐年下降而成为费用。此时资产负债表上资产价值的减少,将会在损益表上反映为折旧费用。


4. 累计折旧是资产负债表上的一个贷方余额,它是资产在其使用寿命内计入损益表的全部成本。


5. 在插图中阅读更多内容


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1. When a fixed asset is purchased, it is not recognized as an expense on the Income Statement.


2. The asset's total value is represented on the company's balance sheet.


3. Over the useful life of an asset, its cost becomes an expense as its value decreases each year. The reduction in the value of the asset on the balance sheet at this point will be reflected as a depreciation charge on the Income Statement.


4. Accumulated depreciation is a balance sheet credit balance, It is the entire cost of an asset that is expensed over its useful life on the income statement.


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


21. What Is Depreciation

[什么是折旧]