NO.PZ2017102901000056
问题如下：
A company is comparing straight-line and double-declining balance amortization methods for a non-renewable six-year license, acquired for €600,000. The difference between the Year 4 ending net book values using the two methods is closest to:
选项：
A.
€81,400.
B.
€118,600.
C.
€200,000.
解释：
A is correct.
As shown in the following calculations, at the end of Year 4, the difference between the net book values calculated using straightline versus double-declining balance is closest to €81,400.
Net book value end of Year 4 using straight-line method = €600,000 – [4× (€600,000/6)] = €200,000.
Net book value end of Year 4 using double-declining balance method = €600,000 (1–33.33%)4 ≈ €118,600.
1年：折旧2000000 剩余4000002年：折旧133333 剩余266667 3年：折旧88889 剩余177778 4年：折旧59259 剩余118519 所以这种方法算出来第四站的净值应该就是剩余的118519
直线折旧第四年余额200000
但是减完之后是81482啊
