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Captain America · 2022年09月11日

请问这个残值是一直不变的吗?

NO.PZ2018062004000167

问题如下:

Relevant data about a medical instrument of company TDC is listed as following, the instrument is sold at $510,000. The result of the sales of the instrument at the end of 2016 is closest to:

选项:

A.

a loss of $378,182

B.

a gain of $378,182

C.

a gain of $240,565

解释:

B is correct. Based on the given data, we can draw the equation that:

the sales of the instrument = Sale proceeds – Carrying amount

= Sale proceeds – (Acquisition cost – Accumulated depreciation)

= 510,000 – {200,000 – [((200,000 –50,000)/11 years) × 5 years]}

= 378,182.

请问获得这个资产的当天显示的残值,这个残值是一直不变的吗?我们算折扣都得扣收购资产当天显示的残值?

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已采纳答案

王园圆_品职助教 · 2022年09月11日

嗨,爱思考的PZer你好:


同学你好,是的,残值是在购买资产的当时由公司规定好的一个值,主要就是用来计算每期的折旧用的,所以是不变的。以下是讲义中计算折旧的公式,只要有残值我们计算折旧的时候就必须扣除掉

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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