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資格 大学生・専門学校生・社会人

減価償却費や備品減価償却累計額などの意味がわからずここの問題全ての意味がわかりません。 細かく解説して欲しいです!

問題 10-4 次の各取引について仕訳しなさい。 なお,減価償却の記帳方法は間接法によること。 TAS ① 決算(年1回)にあたり,備品(取得原価¥180,000,耐用年数5年,残存価額ゼロ)について, Lactobe 14 a 50 減価償却(定額法)を行う。 2012 ex d ② 取得原価¥600,000,減価償却累計額¥324,000の備品を¥310,000で売却し、代金のうち¥50,000 は先方が振り出した小切手で受け取り、残額は月末に受け取ることにした。 BEHE ③ 取得原価 ¥3,300,000, 減価償却累計額¥2,376,000の車両運搬具を売却し,代金¥850,000は月末 に受け取ることにした。 ④ 決算 (3月31日) にあたり, 備品 (耐用年数10年, 残存価額ゼロ) ¥700,000につき定額法に 754 GEBORINE より減価償却を行う。なお,¥700,000のうち¥400,000は購入後4年度目であるが,¥300,000は SECTOR (30 HAN 今年度の6月1日に購入したもので,これについての減価償却費は月割計算で計上する。 STRES Theo ⑤ X2年4月1日に購入した備品 (取得原価¥800,000, 耐用年数5年, 残存価額ゼロ,定額法に より減価償却を行っている)が不用となったので, X6年6月30日に¥200,000で売却し,代金は 翌月末に受け取ることとした。 なお, 当社の決算日は3月31日で, 減価償却費については月割計 算により計上し、減価償却累計額勘定を経由せずに直接計上すること。 6 X1年7月1日に購入した備品 (取得原価¥300,000,耐用年数5年,残存価額ゼロ,定額法に より減価償却を行っている)が不用となったので, X5年9月30日に¥15,000で売却し、代金は現 金で受け取った。 なお, 当社の決算日は3月31日で, 減価償却費については月割計算により計上 し,減価償却累計額勘定を経由せずに直接計上すること。

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TOEIC・英語 大学生・専門学校生・社会人

自分の回答と照らし合わせて確認したいので、答えがなにになるかどなたか教えてください。 解説もあると助かります。

5 A Matter of Taste Reading Passage 042 At the age of just 22, Jamie Oliver became well known across the UK as "The Naked Chef." He called himself this not because he cooked wearing no clothes, but because he wanted to simplify food preparation so that everybody could follow his recipes. He wanted to "strip down" the idea of cooking. Since then he has had numerous TV shows, published 50 many books, and has become a household name in the UK. Today, one of the activities Jamie Oliver is best known for is his great effort to improve the school dinners that children eat every day. One day, he visited the kitchen of a typical London secondary school, and he was shocked to see how much processed junk food the kids were given to eat each day. Fat and sugar levels were extremely high, and nutritional values very 10 low. The "turkey twizzler" became the symbol of these unhealthy meals: processed meat containing 21.2% fat and only 34% actual turkey. Oliver ran the school kitchen for one year and tried to show that it was possible to serve healthy meals on a limited budget—and that kids actually enjoyed eating them. His mission was to radically change the eating habits of children in that school, and across the country. 150 200 15 20 25 CULTIES 250 His project (the "Feed Me Better" campaign) has had some influence on school dinners in the UK. After watching the documentary Jamie's School Dinners, 271,677 people signed a petition calling for healthier school meals. This led the Prime Minister to agree to spend 280 million pounds (about 37 billion yen) on school dinners, to ban some junk food from school menus, and to create a School Food Trust to provide support and advice for people preparing school meals. Research, by the way, shows that children who stop eating sugary, fatty food and instead eat Oliver's school dinners are better behaved in class, and they get higher test 300 scores, too. 350 Of course, the project has had some problems. At first, many students (and even parents) resisted the removal of the junk food they were so used to. In one famous instance, some parents were passing local takeaway food to their children through the school fence. Also, schools that followed the plan for a while were often found to gradually drift back into bad habits. After all, it is easier and cheaper to just give the kids junk food. However, Oliver's efforts represent a positive start, and with obesity becoming such a huge problem (see Unit 4), 400 it's a very necessary start.

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