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zhouanne · 2022年10月20日

算的不对

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

台风来了 · 2023年01月11日

€600,000 (1–33.33%)4 ≈ €118,600. 这个计算公式是怎么来的?

2 个答案

Kiko_品职助教 · 2023年01月12日

嗨,爱思考的PZer你好:


双倍余额递减法即加速折旧法,折现的系数是2/使用年限,所以这题是2/6=33%。

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努力的时光都是限量版,加油!

Kiko_品职助教 · 2022年10月20日

嗨,爱思考的PZer你好:


双倍余额递减法计算的是近似值,约等于118600。题目问的也是closest to。所以选一个跟81482最接近的数字就可以了。

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努力的时光都是限量版,加油!

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