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| | 1.殘價=取得成本÷(耐用年數+1)即1,162,360÷(7+1)≒145,295(小數點以下四捨五入,下同) 2.折舊額 =(取得成本-殘價)×1/(耐用年數)×(使用年數)即(1,162,360-145,295)×1/7×(5+0/12)≒726,475 3.扣除折舊後價值=(新品取得成本-折舊額)即1,162,360-726,475=435,885 |
| | 1.殘價=取得成本÷(耐用年數+1)即1,778,000÷(7+1)≒222,250 2.折舊額 =(取得成本-殘價)×1/(耐用年數)×(使用年數)即(1,778,000-222,250)×1/7×(5+0/12≒1,111,250 3.扣除折舊後價值=(新品取得成本-折舊額)即1,778,000-1,111,250=666,750 |
| | 1.殘價=取得成本÷(耐用年數+1)即428,400÷(7+1)≒53,550 2.折舊額 =(取得成本-殘價)×1/(耐用年數)×(使用年數)即(428,400-53,550) ×1/7×(5+0/12)≒267,750 3.扣除折舊後價值=(新品取得成本-折舊額)即428,400-267,750=160,650 |
| | 1.殘價=取得成本÷(耐用年數+1)即11,372,000÷(7+1)≒1,421,500 2.折舊額 =(取得成本-殘價)×1/(耐用年數)×(使用年數)即(11,372,000-1,421,500) ×1/7×(5+0/12)≒7,107,500 3.扣除折舊後價值=(新品取得成本-折舊額)即11,372,000-7,107,500=4,264,500 |
| | 1.殘價=取得成本÷(耐用年數+1)即200,000÷(7+1)≒25,000 2.折舊額 =(取得成本-殘價)×1/(耐用年數)×(使用年數)即(200,000-25,000) ×1/7×(5+0/12)≒125,000 3.扣除折舊後價值=(新品取得成本-折舊額)即200,000-125,000=75,000 |
| | 1.殘價=取得成本÷(耐用年數+1)即400,000÷(7+1)≒50,000 2.折舊額 =(取得成本-殘價)×1/(耐用年數)×(使用年數)即(400,000-50,000) ×1/7×(5+0/12)≒250,000 3.扣除折舊後價值=(新品取得成本-折舊額)即400,000-250,000=150,000 |
| | 1.殘價=取得成本÷(耐用年數+1)即400,000÷(7+1)≒50,000 2.折舊額 =(取得成本-殘價)×1/(耐用年數)×(使用年數)即(400,000-50,000) ×1/7×(5+0/12)≒250,000 3.扣除折舊後價值=(新品取得成本-折舊額)即400,000-250,000=150,000 |
| | 5,902,785元(435,885元+666,750元+160,650元+4,264,500元+75,000元+150,000元+150,000元=5,902,785元) |