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