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WorksheetsDepreciation expenses
Total questions: 4
Worksheet time: 6mins
超然公司是一家文具生產商，於2021年1月1日購置了一部機器，成本為$36 000。公司估計機器的使用年限為五年，而機器的殘值為$3 000。公司的政策是以直線法計算機器的折舊。計算2021年的折舊費用。
Super Company is a stationery producer. On 1 January 2021, it acquired for four machines costing
$36 000. The estimated useful life of the machines was five years and the residual value of each was $3000. It is the company's policy to charge depreciation on machinery using the straight-line method. Calculate the depreciation expenses in 2021.
(a)
超然公司是一家文具生產商，於2021年1月1日購置了一部機器，成本為$36 000。公司估計機器的使用年限為五年，而機器的殘值為$3 000。機器的總產量為5000小時，於2021年機器使用了2000小時。公司的政策是以使用量計算機器的折舊。計算2021年的折舊費用。
Super Company is a stationery producer. On 1 January 2021, it acquired for four machines costing
$36 000. The estimated useful life of the machines was five years and the residual value of each was $3000. The total production hours is 5000 hours. In 2021, 2000 hours has been used in this machine. It is the company's policy to charge depreciation on machinery using the usage based method. Calcualte the depreciation expenses in 2021.
(a)
超然公司是一家文具生產商，於2021年1月1日購置了一部機器，成本為$36 000。機器的殘值為$3 000。機器的折舊率為20%。公司的政策是以餘額遞減法計算折舊。計算2021年的折舊費用。
Super Company is a stationery producer. On 1 January 2021, it acquired for four machines costing
$36 000. The residual value of each was $3000. Depreciation rate is 20% of the machine. It is the company's policy to charge depreciation on machinery using the reducing balance method. Calcualte the depreciation expenses in 2021.
(a)
超然公司是一家文具生產商，於2021年1月1日購置了一部機器，成本為$36 000。機器的殘值為$3 000。機器的折舊率為20%。公司的政策是以餘額遞減法計算折舊。計算2022年的折舊費用。
Super Company is a stationery producer. On 1 January 2021, it acquired for four machines costing
$36 000. The residual value of each was $3000. Depreciation rate is 20% of the machine. It is the company's policy to charge depreciation on machinery using the reducing balance method. Calcualte the depreciation expenses in 2022.
(a)
