【用戶】貝寶
【年級】小六下
【評論內容】x 1/12/31、x2/12/31折舊=$500,000/10=$50,000借：折 舊 $50,000 貸：累計折舊－機器設備$50,000x 2/12/31借：減損損失 $50,000 貸：累計減損－機器設備$50,000x 3/12/31、x4/12/31折舊=[(成本-累計折舊-累計減損)-殘值]/剩餘年限折舊=($500,000-$50,000*2-$50,000)/(10-2)=$43,750借：折 舊 $43,750 貸：累計折舊－機器設備$43,750x 4/12/31減損後帳面價值=$500,000-$50,000*2-$50,000-$43,750*2=$262,500未做減損帳面價值=$500,000-$50,000*4=$300,000估計可收回金額$330,000-減損後帳面價值$262,500=$67,500 未做減損帳面價值$300,000-減損後帳面價值$262,500=$37,500 → 較低者借：累計減損－...