y*******9
发帖数: 435 | 1 关于 intercompany sale of equipment on depreciable fixed asset: sub(90%
owned) on Jan 1 20x1, sold equipment to Parent for $100,000. The equipment
had a net book value of $70,000(cost of $90,000 and accumulated depreciation
of $20,000), and a remaining life of 10 years.
Dec 31,20x1 workpaper elimination entry 我觉得我明白了，
Dr intercompany gain on sale of machine 30,000
Cr Machine 10,000
Cr accumulated depreciation 20,000
AND elimination of excess dep.
Dr accu.dep 3,000
Cr dep expense 3,000
可是我不明白subsuquent year work paper elimination J/E
adjust fixed asset
Dr retained earning 27,000 (1)
Cr machine 10,000
Cr accu.dep 17,000 (2)
becker说 in subsequent years the intercompany gain/loss on the sale of asset
and excess depreciation have been CLOSED to Retained Earrning, so adjust
the R/E and if possible, minority interest for the original gain.loss less
the excess depreciation previously recorded...（这我看不明白）
(1)27000=original gain -excess depreciation previously recorded= 30,000-300-
27,000 为什么这么算
(2)=original accumulated depreciation difference of 20,000- excess dept of
3000 这个也不明白
还有
adjust depreciation (这是不是每年都一样的，把excess dep去掉？）
Dr accu dep. 3000
Cr dep exp. 3000 | k******l
发帖数: 18 | 2 以后年份和第一年的区别就是gain 和 dep expense都到retain earning 里去了。 如
果从Retain earning 里拿出来，就相当于：
Gain 30000
acc. dep 3000
machine 10000
acc.dep 20000
dep exp. 3000
acc. dep cancal off, 20000-3000=17000
Gain and dep expense go to retian earning = 30000-3000=27000. |
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