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zhouanne · 2022年10月20日

这道题没懂

NO.PZ2019120301000044

问题如下:

An Australian company that reports under International Financial Reporting Standards (IFRS) purchases a plane with an expected useful life of 20 years. All costs are reported in Australian dollars.

  • TOTAL cost is A$10 million.

  • A$1 million of the total cost is allocated to the plane’s interior (galleys and seating), which is completely refurbished every four years.

  • A$4 million of the total cost is allocated to the turbines, which are replaced every eight years.

  • No residual value is expected.

If the company uses straight-line depreciation, the depreciation expense for the first full year related to the plane would be closest to:

选项:

A.A$1,000 thousand.

B.A$500 thousand.

C.A$750 thousand.

解释:

Solution

A is correct. IFRS requires each component of an asset to be separately depreciated.


B is incorrect. This calculation ignores the components and reflects depreciation of the entire plane over 20 years: $10 million/20 years = $500,000.

C is incorrect. It deals with the depreciation of the components but ignores the rest of the plane.

好像意思是飞机上的各种部分要分开折旧 但是具体算法答案没太看明白

1 个答案

王园圆_品职助教 · 2022年10月20日

嗨,从没放弃的小努力你好:


是的同学,本题的含义就是针对大额的固定资产,能够确定其每个部分的使用寿命和价值的话,需要拆开分别计算

本题飞机的总价值是10M

内部的座位和厨房价值=1M,每四年就需要更新(也就是只能用4年)所以折旧=1M/4=250,000

飞机涡轮的价值=4M,每8年需要更新,所以折旧=4M/8 = 500,000

飞机剩余部分 = 10 -1 -4=5M,题干说了飞机预期使用寿命是20年,所以剩余部分就用20年进行折旧 = 5M/20 = 250,000

最后可以得到第一年全部的折旧金额 = 250,000+500,000+250,000 = 1M ,所以选A

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