NO.PZ2018062004000163
问题如下:
Relevant data about an intangible asset is listed as following, adopting the straight-line method, the accumulated amortization cost at the end of 2016 is?
选项:
A.
$500,000
B.
$400,000
C.
$100,000
解释:
B is correct. Accumulated amortization = [($600,000 –$100,000)/5 years] × 4 years = $400,000.
老师好,这里的残值是at time of acquisition,那它指的是不是2013年初购买的时候的残值啊?算amortization用的不应该是5年后的吗?