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六姑娘 · 2023年07月22日

这题题目都没说问什么？

  1. CFA I
  2. FRA

NO.PZ2023020602000129

问题如下：

A company whose objective is to maximize income spent $1,000,000 for a machine with two significant components, as indicated in the table. The machine is expected to have an overall useful life of 10 years, and the company uses the straight-line method of depreciation.


选项：

A.$50,000 higher. B.$50,000 lower. C.the same.

解释：

Under IFRS, the company must use the component method of depreciation expense:($500,000/10 years) + ($500,000/5 years) = $150,000 per year for the first five years.Under US GAAP, the company would not use component deprecation because they would prefer to minimize depreciation expense in order maximize income.$1,000,000/10 years = $100,000 per yearUnder IFRS, depreciation in the first year is $50,000 higher.

这题题目都没说问什么？

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1 个答案

lynn_品职助教 · 2023年07月23日

嗨，从没放弃的小努力你好：


这道题是来自官网题，这里题目漏了，


The depreciation expense for the first year computed under International Financial Reporting Standards (IFRS) compared with US GAAP, will most likely be:选项：

A.$50,000 higher.

B.$50,000 lower.

C.the same.


作为官网practice的题目，当作知识点补充了解一下即可。不是重点。

这里说的是在IFRS下，公司要按照component method折旧。就是每个部件都按照其年限折旧。

($500,000/10 years) + ($500,000/5 years) = $150,000 per year for the first five years.

但是USGAAP下，他们是没有这个规定的，他们更喜欢最小化折旧费用以实现收益最大化，就是所有的部件都按照最长的10年折旧。

$1,000,000/10 years = $100,000 per year

题目问的是第一年折旧费用 两种准则有什么差异。两者相减即可。

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NO.PZ2023020602000129 问题如下 A company whose objective is to maximize income spent $1,000,000 for a machine with two significant components, incatein the table. The machine is expecteto have overall useful life of 10 years, anthe company uses the straight-line methoof preciation. The preciation expense for the first yecomputenr InternationFinanciReporting Stanr (IFRS) comparewith US GAAP,will most likely be: ( A.$50,000 higher. B.$50,000 lower. C.the same. Unr IFRS, the company must use the component methoof preciation expense:($500,000/10 years) + ($500,000/5 years) = $150,000 per yefor the first five years.Unr US GAAP, the company woulnot use component precation because they woulprefer to minimize preciation expense in orr maximize income.$1,000,000/10 years = $100,000 per yearUnr IFRS, preciation in the first yeis $50,000 higher. 题目问的第一年的，第一年国际准则下是50000.美国准则是100000.那应该是50000lower啊。为什么是higher？又不是问的5年之后

2023-09-29 03:21 1 · 回答