会计英语徐四宇小组讲解

1、GROUP ONE主讲人：宋舒扬Units -of production methodUnits -of production methodWhen its service is related to use rather than time and the amount of use of a plant asset varies from year to year, the units-of-production method is more appropriate than the straight-line method. In such cases, the units-of pro

2、duction method better matches the depreciation expense with the related revenue. 产量法当一项固定资产提供的服务是与使用相关而不是与时间相关并且固定资产的使用量每年是不断变化的时候，使用产量法计算折旧额比 直线法更恰当。在这种情况下，产量法更好的将折旧费用与相关的收益配比起来了。The units-of-production method provides for the same amount of depreciation expense for each unit of capacity used by th

3、e asset.To apply this method, the useful life of the asset is expressed in terms of units of productive capacity such as hours or miles.The total depreciation expense for each accounting period is then determined by multiplying the unit depreciation by the number of units productive or used during t

4、he period .产量法规定每单位产量或每单位生产能力耗用对应的折旧费用在数量上是相等的。在应用这种方法的时候，资产的使用年限可以被表达为诸如小时或公里的生产能力单位。每个会计期的所有折旧费用是由每单位的折旧额乘以本期使用的单位数决定的。For example, assume that a machine with a cost of 24000 and an and an estimated residuestimated residual value of 2000 is expected to have an estimated life of 10000 operating hou

5、rs. The depreciation for a unit of one hour is computed as fllows:（240002400020002000）10000=2.2010000=2.20假定一个成本为24000美元，预期残值为2000美元的机器估计可以使用10000个小时，每小时的折旧额计算如下：假定这个机器一年内使用2100个小时，这年的折旧额为4620美元。The double-declining-balance method provides for a declining periodic expense over the estimated useful l

6、ife of the asset. To apply this method, the annual straight -line depreciation rate is doubled. For the first year of use, the cost of the asset is multiplied by the double-declining-balance rate. After the first year, the declining book value (cost minus accumulated depreciation) of the asset is mu

7、ltiplied by this rate. To illustrate, the annual double-declining-balance depreciation for an asset with an estimated 5-year life and a cost of $ 24 000 is shown below.双倍余额递减法规定在资产的预计使用年限内各期的折旧费用是递减的：运用这种方法的时候，每年的折旧率等于直线法下折旧率的两倍。第一年的折旧额等于资产成本乘以余额递减折旧率。第一年后，折旧额等于递减的账面价值（成本减累计折旧）乘以此折旧率。比如，一项预计使用年限为5年，

8、成本为24000美元的资产每年的折旧额计算如下（双倍余额递减法）:年数年数YearYear成本成本CostCost累计折旧年初累计折旧年初Accu.Depr.atAccu.Depr.at Beginning of Beginning of YearYear账面价值年初账面价值年初Book Value Book Value at Beginning at Beginning of Yearof Year折旧折旧率率RateRate年折旧额年折旧额Depr. for Depr. for YearYear账面价值年账面价值年末末Book Value Book Value at End ofat En

9、d of YearYear1$24 000$24 000.0040%$9 600.00$14 400.002 24 000$9 600.0014 400.0040%5 760.008 640.003 24 000 15 360.008 640.0040%3 456.005 184.004 24 000 18 816.005 184.0040%2 073.603 110.405 24 000 20 899.603 110.4040%1 110.402 000.00You should note that when the double -declining -balance method is

10、used, the estimated residual value is not considered in determining the depreciation rate. It is also ignored in computing the periodic depreciation. However, the asset should not be depreciated below its estimated residual value. In the above example, the estimated residual value was $ 2000. Theref

11、ore, the depreciation for the fifth year is $ 1110.40 ($3110.40-$2 000.00) instead of $1244.16(40%x$3 110.40).请注意：使用双倍余额递减法在决定折旧率的时候是不考虑预计残值的：计算各期折旧额的时候也不考虑预计残值。然而，资产折旧额的下限是它的预记残值。在上例中预计残值2000美元。因此，第五年的折旧额是1110.40美元（ 3 1 1 0 . 4 0 - 2 0 0 0 . 0 0 ） 而 不 是 1 . 2 4 4 . 1 6 美 元（40%x3110.40）。In the examp

12、le above, we assumed that the first use of the asset occurred at the beginning of the fiscal year. This is normally not the case in practice, however, and depreciation for the first partial year of use must be computed. For example, assume that the asset above was in service at the end of the third

13、month of the fiscal year. In this case, only a portion (9/12) of the first full year? s depreciation of $ 9 600 is allocated to the first fiscal year. Thus, depreciation of $ 7 200 (9/12 X $ 9 600) is allocated to the first partial year of use. The depreciation for the second fiscal year would then

14、be $ 6 720 40% x ( $ 24 000- $7 200) .上例中，我们假定资产的第一次使用是在会计年度的开始。但实际这通常是不现实的，第一次使用的几个月的折旧也是需要计算的。比如，假定上例中的资产是在会计年度的第三个月的月底投人使用的。在这种情况下，第一个会计年度的折旧额应该是第一年折旧额9600美元的9/12。因此，第一个会计年度的折旧额应该等于7200（9/12 x9 600）美元。第二个会计年度的折旧额就应该是672040%x(24000-7200)美元。Sum- of-the-years-digits MethodUnder the sum-of-the-years-

15、digits method , the years in the service life of an asset are added. Their sum becomes the denominator of a series of fractions that are applied against the depreciable cost of the asset in allocating the total depreciation over the estimated useful life .The numerators of the fractions are the indi

16、vidual years in the estimated useful of the asset in their reverse order. The formula of calculating depreciation using sum-of-the-years-digits method is as follows: 在年数总和法下，一项资产的服务年限是加总求和的。年数的总和是分配预计使用年限内所有折旧额的分数的分母。而将资产预计使用年限内使用年数按倒序排列作为分数的分子。利用年数总和法计算折旧额的公式如下：YearYear年份年份CostCost初始成初始成本本- -残值残值Su

17、m-of-the-Sum-of-the-years-digitsyears-digits年数总和年数总和T T倒序倒序年份年份RateRate折旧率折旧率Depr.Depr.折旧额折旧额1$ 22 000155$ 7 333.33222 000154 5 866 .67322 000153 4 400.00422 000152 2 933.33522 0001511 466.677.1.4 Disposal of plant and Equipmenthen depreciable assets are disposed of at any date other than the end of

18、 the year, an entry should be made to record depreciation for the fraction of the year ending with the date of disposal. In the following illustrations of the disposal of items of plant and equipment, it is assumed that any necessary entries for fractional-period depreciation already have been recor

19、ded.当折旧范围内的资产不是在年末被处置，必须作一个会计分录当年截止处置日那段时间的折旧。在随后演示的处置固定资产时，假设调整部门年度的折旧所必需的会计分录已经作完。 As units of plant and equipment wear out or become obsolete,they must be scrapped, sold, or traded in on new equipment .Up-on the disposal or retirement of a depreciable asset, the cost of the property is removed fo

20、rm the asset account ,and the accumulated depreciation is removed form the related contra-asset account. Assume, for example, that office equipmentful. The entry to record the scrapping of the worthless equipment is as follows: Accumulated Depreciation-Office Equipment $20000 Office Equipment $20000

21、由于各项固定资产会磨损或过时，他们必须被报废 出售或置换新设备。当一项折旧范围内的资产退出使用或被处置时，该项资产的成本要从资产账户中转出，累计折旧也要从相关的资产对冲账户中转出。例如，假设10年前以20000美元购买的办公设备已经提完折旧，也不再使用，记录报废这些已无价值的设备的会计分录如下： 累计折旧办公设备 20000 固定资产办公设备 20000 Once an asset has been fully depreciated, no more depreciationshould be recorded on it , even though the property is in g

22、ood condition and is still in use. The objective of depreciation is to spread the cost of an asset over the periods of its usefulness；in no case can depreciation expense be greater than the amountpaid for the asset . When a fully depreciated asset remains in usebeyond the original estimate of useful

23、 life , the asset account together with the Accumulated Depreciation account should remain in the accounting records without further entries until the asset is retired.一旦某项资产已经被提足折旧，即使该资产状况良好并还在使用中，也不能再对其计提折旧。折旧的目的是将资产的成本分配到其使用年限内的各年份中去，任何情况下折旧费也不能超过为获得该资产所付出的价值。当已提完折旧的资产在原来预计的使用年限过后仍继续使用，该资产账户和累计折旧

24、账户仍应留在账目中，在资产退出使用前不再做任何账户处理。Gains and Losses on Disposals of Plant and Equipment Since the residual values and useful lives of plant assets are onlyEstimates , it is not uncommon for plant assets to be mid at priceswhich differ from their book value at the date of disposal . Whenplant assets are sol

25、d , any gain or loss on the disposal is computedby comparing the book value with the amount received form thesale .A sales price in excess of the book value produces a gain.;a sales prices below the book value produces a loss. These gains or losses , if material in amount , should be shown separatel

26、y in the income statement in computing the income form operations.固定资产处理损益 由于固定资产的残值和使用年限均只是估计，处置固定资产的出售价格不同与其账面净值是很常见的。当固定资产被出售时，任何处置的损失或收益都是通过比较账面净值和出售所得金额计算出来的。高于账面净值的首家带来收益，低于账面净值的售价因其损失。这些收益或损失，如果金额较大的话，应该在计算经营收益的损益表中单独列示。(1)Disposal at a price above book value . Assume that a machinewhich cost

27、s $10000 and has a book value of $ 2000 is sold for $3000.The journal entry to record this disposal is as follow: Cash $3000 Accumulated Depreciation-Machinery 8000 Machinery $10000 Gain on Disposal of Plant Assets 1000(2)Disposal at a price below book value. Now assume that the same machine is sold

28、 for $500.The journal entry in this case wouldbe as follows: Cash $500 Accumulated Depreciation-Machinery 8000 Loss on Disposal of Plant Assets 1500 Machinery $10000(1)已高于账面净值的价位处置，假设一台及其原值10000美元，账面净值2000美元，卖了3000美元。记录该资产处置的会计分录如下： 现金 3000 累计折旧机器设备 8000 机器设备 10000 固定资产处理净收益 1000（2）以低于账面净值的价位处置。现在来假设同样的机器卖了500美元，这种情况下会计分录如下： 现金 500 累计折旧机器设备 8000 固定资产处理净损失 1500 机器设备