开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

lanlanlanlan · 2023年06月02日

公式中的depreciation 不应该已经包含在accumulated dep里面了吗，为什么还要再减去呢

  1. CFA I
  2. FRA

NO.PZ2018062004000105

问题如下：

Company A received $8 million from the equipment sale and reported a loss on the sale of equipment of $2 million in 2017. In addition, the company recorded depreciation expense of $5 million. According to the following information, what's the amount of capital expenditure?

选项：

A.

$25 million.

B.

$30 million.

C.

$35 million.

解释：

A is correct.

Gain or loss= Proceeds received-disposal NBV

-2=8-disposal NBV, disposal NBV=10

BVB+ CapEx- Disposal BV- Dep=BVE

(120-45)+CapEx-10-5=(135-50), Capex=25.

公式中的depreciation 不应该已经包含在accumulated dep里面了吗，为什么还要再减去呢

添加评论
2 个答案

lynn_品职助教 · 2023年06月05日

嗨，努力学习的PZer你好：


可以理解为BV end = BV Begin + Purchase – Disposal BV – Depreciation公式中的dep是当期折旧而不是累积折旧吗


当然，BASE法则所有的都是这样。

----------------------------------------------
加油吧，让我们一起遇见更好的自己！

lynn_品职助教 · 2023年06月02日

嗨，从没放弃的小努力你好：


公式中的depreciation 不应该已经包含在accumulated dep里面了吗，为什么还要再减去


正是因为包含了，所以要作差把它计算一下。


这个公式是有点奇怪，不好理解。


本题是要求计算当期固定资产的采购金额，


基于BASE法则，期初+本期采购-处置-折旧=期末；


（在题干中由于提供了上年度和本年度的累计折旧，所以将当年度的累计折旧扣除才能得到期初和期末的，两个年度累计折旧做差就是本期折旧）


由于题干给出了固定资产销售得到8，但是报告损失-2，所以处置金额10，最后带入上面的公式就能得到Capex（capital expenditures缩写。中文理解成购买固定资产）的采购额。


解题用到两个公式：


•BV end = BV Begin + Purchase – Disposal BV – Depreciation


•Gain or loss = proceeds received – disposal NBV


这两个公式的共同项是disposal NBV，先通过下面的公式求出disposal NBV，然后带入上面的公式求purchase。


----------------------------------------------
加油吧，让我们一起遇见更好的自己！

  • 2

    回答

  • 0

    关注

  • 239

    浏览
相关问题

NO.PZ2018062004000105问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million.B.$30 million.C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. 报告折旧费用5，这个5是不是已经包括在累计折旧的50里了？总觉得不应该再减5了，老师可以给一下吗？

2024-07-06 21:44 1 · 回答

NO.PZ2018062004000105 问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million. B.$30 million. C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. a loss on the sale of equipment of $2 million，这个数值是sposNPV，这块如何理解呢？处置资产会造成equipment规模的损失？

2024-03-12 11:07 1 · 回答

NO.PZ2018062004000105问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million.B.$30 million.C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. 为什么BVbegin是120-45

2023-07-08 17:58 1 · 回答

NO.PZ2018062004000105问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million.B.$30 million.C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. BVCapEx- sposBV- p=BVE这个公式怎么理解

2022-08-21 00:40 2 · 回答