C 废弃之后的loss是BV账面价值吗？

问题如下：

Which of the following statements best shows the impact of depreciating equipment with 5-year useful life comparing the declining balance method with the straight-line method?

选项：

A.

When using declining balance method, total depreciation expense will be higher over the equipment's life.

B.

When using declining balance method, first year's depreciation expense will be the highest.

C.

When using declining balance method, scrapping the equipment after four years would cause a larger loss.

解释：

B is correct.

Compared to the straight-line method, declining balance method will result in higher depreciation in the early years and lower depreciation in the later years.

A is incorrect because total depreciation expense will be the same under two depreciation methods.

C is incorrect because the book value would be smaller in the later years using accelerated method, so scrapping the equipment under an accelerated method will cause less loss compared to the straight-line method.

考点：折旧方式

和直线折旧法相比，余额递减法的特点是早期折旧费用高，晚期折旧费用低。

A错误是因为总折旧费用在直线折旧法和余额递减法下是一样的。

C错误是因为与直线折旧法相比，加速折旧法早期的折旧费用高，后期折旧费用低。也就是说 直线折旧法早期的折旧费用低，后期折旧费用高。