某企业的运输汽车1辆 原值为300000元 预计净残值率为4% 预计行使总里程为800000公里。该
某企业的运输汽车1辆,原值为300000元,预计净残值率为4%,预计行使总里程为800000公里。该汽车采用工作量法计提折旧。某月该汽车行使6000公里。计算该汽车的单位工作量折旧额和该月折旧额。
参考解答
答案解析:
单位工作量折旧额=[300000×(1-4%)/800000=0.36(元/公里)
该月折旧额=0.36×6000=2160(元)
会计分录,运用工作量法计算折旧,借:管理费用 2160
贷:累计折旧 2160
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