ACCA F3知识点：Depreciation

1、acca f3 知识点：depreciation今天给大家说一说 acca f3 知识点，关于 depreciation 方面，即折旧。depreciation represents the systematic allocation of the depreciable amount (cost less residualvalue at the end of its useful life) of a fixed asset over its estimated useful life. depreciation is consistent with the matching concep

2、tthe original cost of the non-current asset is spread across the accounting periods that are expected to benefit from its use.depreciation has dual effects. firstly, depreciation is charged as an expense in the statement ofcomprehensive income; secondly, the corresponding credit is accumulated in th

3、e provision fordepreciation account in the statement of financial position to offset against the original cost of the non-current assets.the journal entry is:dr depreciation (soci) xxcr provision for depreciation (sofp) xx这里有两种折旧的方式，即 straight-line method 和 reducing balance method.straight-line meth

4、od （直线法） is spread evenly across the useful life of the non -current asset, resulting in same amount of depreciation charged every year.straight line 计算方式: (cost-residual value)/useful lifereducing balance method （余额递减法）：a fixed depreciation rate (say 20% p.a.) is applied to the non-current assets n

5、et book value(cost less accumulated depreciation) every year. since net book value diminishes yearly, the depreciation charge falls every year.reducing balance method: x% x net book value (nbv)note: the residual value does not impact reducing balance calculation of depreciation.policy is to charge depreciation at 20% per year on the straight line basis, with proportionatedepreciation in the year of purchase and disposal (or ignore dep