Depreciation(折舊)是什么_2024年ACCA考試SBR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2024-02-01 09:34:48

不怕路遠(yuǎn)，就怕志短。acca考試有15門，同學(xué)們需能通過(guò)13門才能獲得acca證書。請(qǐng)報(bào)名成功的考生仔細(xì)閱讀報(bào)考資訊，在規(guī)定時(shí)間內(nèi)進(jìn)行報(bào)名繳費(fèi)。今天為大家整理了SBR科目Depreciation（折舊）相關(guān)知識(shí)點(diǎn)，正在備考的同學(xué)們來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Depreciation-折舊

【知識(shí)點(diǎn)】

Depreciation-折舊

(a) Depreciation is based on the carrying amount in the statement of financial position. It must be determined separately for each significant part of an item.

(b) Depreciation method selected should reflect the pattern that the asset is consumed.

(c) The residual value and useful life of an asset, as well as the depreciation method, must be reviewed at least at each financial year end. Changes are treated as changes in accounting estimates and are accounted for prospectively.

只要你肯努力，夢(mèng)想就能成真。以上就是為大家整理的SBR科目考試知識(shí)點(diǎn)了，距離3月份acca考試時(shí)間已經(jīng)越來(lái)越近，大家要合理安排好自己的備考時(shí)間，爭(zhēng)取一次通過(guò)。

注：以上來(lái)自24年基礎(chǔ)精講班-Keryn Yin第6講

（本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）

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