会计英语徐四宇小组讲述.pptx

CHAPTER7 GROUP ONE 主讲人：宋舒扬 Units -of –production method When 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 production 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 the 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 the 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 estimated residual value of ＄2000 is expected to have an estimated life of 10000 operating hours. The depreciation for a unit of one hour is computed as fllows: （24000━2000）∕10000=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 life 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 multiplied 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