ACCA FR財務(wù)報告例題解析

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來源: 正保會計網(wǎng)校編輯：小編 2020/09/04 10:59:34　字體：大小

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Upton makes up its financial statements to 31 December each year. On 1 January 20X0 it bought a machine with a useful life of 10 years for USD200,000 and started to depreciate it at 15% per annum on the reducing balance basis. On 31 December 20X3 the accumulated depreciation was USD95,600 and the carrying amount USD104,400. During 20X4 the company changed the basis of depreciation to straight line.
What is the correct accounting treatment to be adopted in the financial statements of Upton for the year ended 31 December 20X4?

A、Depreciation charge: (USD10,440); Prior period adjustment: Nil

B、Depreciation charge: (USD17,400); Prior period adjustment: Nil

C、Depreciation charge: (USD17,400); Prior period adjustment: USD15,600

D、Depreciation charge: (USD20,000); Extraordinary item: USD15,600

【正確答案】 B

【答案解析】 As at 1 January 20X4 carrying amount was USD104,000 and remaining useful life was six years.
Depreciation charge for 20X4 should be USD104,000 ÷ 6 = USD17,400

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