Evans Co purchased a machine with an estimated useful life of 10 years for $76,000 on 30 September 20X5. The machine had a residual value of $16,000.What are the ledger entries to record the depreciation charge for the machine in the year ended 30 September 20X8?
A、Dr Depreciation charge $6,000 Cr Accumulated depreciation $6,000
B、Dr Depreciation charge $6,000 Dr Non-current assets $12,000 Cr Accumulated depreciation $18,000
C、Dr Accumulated depreciation $6,000 Cr Depreciation charge $6,000
D、Dr Accumulated depreciation $18,000 Cr Non-current assets $18,000
A、Dr Depreciation charge $6,000 Cr Accumulated depreciation $6,000
B、Dr Depreciation charge $6,000 Dr Non-current assets $12,000 Cr Accumulated depreciation $18,000
C、Dr Accumulated depreciation $6,000 Cr Depreciation charge $6,000
D、Dr Accumulated depreciation $18,000 Cr Non-current assets $18,000
【参考答案及解析】
Dr Depreciation charge $6,000 Cr Accumulated depreciation $6,000
Dr Depreciation charge $6,000 Cr Accumulated depreciation $6,000