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Posted by Viv on 2007-04-24 10:34 下午
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It is an accounting question that your accounting business partner can provide an answer.
Here is my view for your reference.
2001年购固定资产200万元，10年折旧年限，净残值为0，即每年折旧20万元.
Your company already booked 折旧20万元 in 2001, 折旧20万元 in 2002, and etc. What was done is done. Accounting periods are closed.
(1) If the purchase price were incorrectly booked in 2001 with 200万元, and found out additional 100万元 in 2006, I might suggest to record '2006增值100万元' with the same asset value date (2001) and catch up depreciation during the next depreciation run (2006). 2006 折旧 = (200+100)/10 + 100/10 * 5 = = 30 + 50(catch up) = 80万元, 2007 - 2010 折旧 each year 30万元
But this is not what happened in your case.
(2) In your case, 2006年重估增值100万元。
As of the beginning of 2006, net asset (净值) is 200-20*5 = 100万元. Your 2006年重估增值100万元 is a Revaluation to the asset. You can consider it as an 'addition' to the asset.
Net asset (净值) now in 2006 became 100 + 100. If its useful life is unchanged and it has 5 year remaining life, 2006-2010 折旧 = 200 / 5 = 40 万元.
But your accounting business partner should have a final say on this.
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