
30 - Is Depreciation a Fixed Cost
Updated: Dec 17, 2022
Bookkeeping - Everyone Can Do It - 30 - Is Depreciation a Fixed Cost - PDF


1. 说到折旧,对于大多数的折旧方法而言,是一种固定成本,因为每年的金额是固定的,不管企业的活动水平是否改变。
2. 生产单位法是这个法则的一个例外。
3. 在插图中阅读更多内容
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1. For most depreciation methods, depreciation is a fixed cost because the amount is fixed each year, regardless of changes in the level of activity of the business.
2. The units of production method are an exception to this rule.
3. 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
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]