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25 – Types of Depreciation – Straight Line Depreciation

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Bookkeeping – Everyone Can Do It – 25 – Types of Depreciation – Straight Line Depreciation – PDF

1. 直线法是最常见(也是最简单)的固定资产折旧方法。这种方法将价值平均分配给资产的使用期限。

2. 公式: (资产成本 – 剩余价值) / 使用寿命

3. 在插图中阅读更多内容

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1. The straight-line method is the most common (and easiest) method of depreciating a fixed asset. This divides the value evenly over the asset’s useful life.

2. Formula: (Asset Cost – Residual Value) / Useful Life

3. Please read more in the illustration

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Bookkeeping – Everybody Can Do It / #簿记#人人都能做到系列

1. Introduction

https://lnkd.in/e7cE-w5t

2. Bookkeeping and Accounting

[簿记和会计]

https://lnkd.in/eCH6QSXS

3. Assets, Liabilities, and Owners’ Equity

[资产、负债和所有者权益]

https://lnkd.in/ek3mcZsW

4. Accounting Equation: Assets = Liabilities + Owner’s Equity

[会计方程式:资产 = 负债 + 股权权益]

https://lnkd.in/epqremW6

5. Expenses & Revenues

[支出和收入]

https://lnkd.in/ebFSk48G

6. Transactions

[交易]

https://lnkd.in/ec8qyjuE

7. Accounts

[账户]

https://lnkd.in/ewT2ZaZs

8. Accounting Accrual System

[会计权责发生制]

https://lnkd.in/exwZCBXu

9. Accounting Double Entry System (1)

[会计复式记账法(1)]

https://lnkd.in/ejA5Ddxx

10. Accounting Double Entry System (2)

[会计复式记账法(2)]

https://lnkd.in/ehZev2HZ

11. Recording Transactions

[商业交易的记载]

https://lnkd.in/e5BS4jip

12. Purchase on Credit

[ 赊账采购]

https://lnkd.in/e2TFvZ6U

13. Purchase on Cash

[现金采购]

https://lnkd.in/evf2vjz7

14. Sale on Credit

[赊账销售]

https://lnkd.in/eXqG_G3k

15. Sale on Cash

[现金销售]

https://lnkd.in/ecD8ZYGf

16. Unearned Revenue

[未赚取的收入]

https://lnkd.in/eUFvDDhq

17. Prepaid Expenses

[预付费用]

https://lnkd.in/eKm_eN2K

18. Unrecorded Expenses (1)

[未入账的费用 (1)]

https://lnkd.in/eg3B286H

19. Unrecorded Expenses (2)

[未入账的费用 (2)]

https://lnkd.in/ei9WTWwS

20. Unrecorded Revenue

[未入账的收入]

https://lnkd.in/euE5jhBQ

21. What Is Depreciation

[什么是折旧]

https://lnkd.in/eGTQsT8V

22. What kind of Assets can you Depreciate

[什么样的资产可以计提折旧?]

https://lnkd.in/emtmDSY8

23. Useful Life

[使用期限]

https://lnkd.in/ez8yhVdg

24. What is a Depreciation Schedule

[什么是折旧表]

https://lnkd.in/eFkUV2Tc

25. Types of Depreciation – Straight Line Depreciation

[折旧的类型 – 直线折旧]

https://lnkd.in/eacv55gK

26. Types of Depreciation – Diminishing Balance Method

[折旧的类型 – 递减平衡法]

https://lnkd.in/ebnrqt3P

27. Types of Depreciation – Units of Production Depreciation Method

[折旧的类型 – 生产单位的折旧]

ttps://lnkd.in/eT5A3uuN

28. Accumulated Depreciation

[累计折旧]

https://lnkd.in/eUQbv2XT

29. Why Should We Care to Record Depreciation

[我们为什么要关注折旧记录]

https://lnkd.in/ekEMnjyc

30. Is Depreciation a Fixed Cost

[折旧是一种固定成本吗]

https://lnkd.in/etzTkEnG

31. Types of Discount – Trade Discount

[折扣的类型 – 贸易折扣]

https://lnkd.in/eS896jVa

32. Types of Discount – Cash Discount

[折扣的类型 – 现金折扣]

https://lnkd.in/ePbs6cWf

33. Difference Between Trade Discount and Cash Discount

[贸易折扣和现金折扣之间的区别]

https://lnkd.in/ecWSHm87

34. How To Calculate & Record Trade and Cash Discounts

[如何计算和记录贸易和现金折扣]

https://lnkd.in/ee5XpVa4

35. Discount Allowed

[销货折扣]

https://lnkd.in/e6rPBqmP

36. Discount Received

[购货折扣]

https://lnkd.in/eMJ-zHab

37. Exercise – 1

[练习 – 1]

https://lnkd.in/eg6ZgmGW

38. Exercise – 2

[练习 – 2]

https://lnkd.in/erTxxKp2

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