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.
eg：
以余额折旧
purchase asset 100,000 life 10year
直线折旧：
year 1：100,000*（1/10）=10,000
year 2: 90,000*（1/10）=9,000
....
加速折旧：
year 1：100,000*（1/10）*2=20,000
year 2: 80,000*（1/10）*2=16,000
....
---------------------------------
以原值折旧
purchase asset 100,000 life 10year
直线折旧：
year 1：100,000*（1/10）=10,000
year 2: 90,000 - 10,000=80,000
....
加速折旧：
year 1：100,000*（1/10）*2=20,000
year 2: 80,000-100,000*（1/10）*2~~
....
