开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

胖婷肥周 · 2022年09月06日

能否用中文再解释一下这道题的解答?

NO.PZ2019120301000092

问题如下:

Silverago Incorporated, an international metals company, reported a loss on the sale of equipment of $2 million in 2018. In addition, the company’s income statement shows depreciation expense of $8 million and the cash flow statement shows capital expenditure of $10 million, all of which was for the purchase of new equipment. Using the following information from the comparative balance sheets, how much cash did the company receive from the equipment sale?


选项:

A.$1 million. B.$2 million. C.$3 million.

解释:

Solution

A is correct. Selling price (cash inflow) minus book value equals gain or loss on sale; therefore, gain or loss on sale plus book value equals selling price (cash inflow). The amount of loss is given—$2 million. To calculate the book value of the equipment sold, find the historical cost of the equipment and the accumulated depreciation on the equipment.

  • Beginning balance of equipment of $100 million plus equipment purchased of $10 million minus ending balance of equipment of $105 million equals the historical cost of equipment sold, or $5 million.

  • Beginning accumulated depreciation of $40 million plus depreciation expense for the year of $8 million minus ending balance of accumulated depreciation of $46 million equals accumulated depreciation on the equipment sold, or $2 million.

  • Therefore, the book value of the equipment sold was $5 million minus $2 million, or $3 million.

  • Because the loss on the sale of equipment was $2 million, the amount of cash received must have been $1 million.

另外,我是这样解答的,为什么不对?


CFI= BV(beginning)-purchase+Disposal-Dep(今年)=BV(end),这样算下来Disposal=23(105-100+10+8=23)


然后G/L=proceed-disposal 得出proceed=21


但是最后的结果为什么是1呢?我上面的这个方法哪里错了呢?

1 个答案

Kiko_品职助教 · 2022年09月07日

嗨,爱思考的PZer你好:


这道题求的是卖设备收到了多少钱。销售损益=销售价格 - 设备的账面价值

账面价值:账面价值等于历史成本-折旧。

  • 表中可知,设备初始账面价值一共100,题干中说购买设备花了10,但最后账面价值是105,说明卖掉的这台设备的历史成本是100+10-105=5;
  • 再算折旧,折旧的计算使用表格累计折旧那一列,起初累计折旧是40,题干说这一年公司折旧了8,但最后账面价值是46,说明我卖的这个设备折旧是40+8-46=2。所以设备账面价值是5-2=3

题干中说报告了出售设备的亏损是2,-2=销售价格-3。所以实际上这个设备只卖了1 .答案是A


你的算法是错的。首先公式就不对。

BV end = BV Begin + Purchase – Disposal BV – Depreciation 

按照这个公式一次带入,105=100+10-disposal-2,disposal=3

G/L=proceed-disposal,-2=proceed-3,proceed是1.


----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

  • 1

    回答
  • 0

    关注
  • 838

    浏览
相关问题