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275730944 · 2023年09月07日

讲义中没有讲到关于摊销计算的部分?

NO.PZ2018062018000056

问题如下:

Company M uses the double-declining balance method to amortize a $120,000 patent, which has a useful life of 4 years. If it shifts to straight-line method, the net book value at the end of Year 3 will witness a difference of:

选项:

A.

$15,000 

B.

$10,000 

C.

$30,000 

解释:

A is correct.

Net book value at the end of Year 3 based on straight-line method =$120,000 - ($120,000×3/4) = $30,000

Net book value at the end of Year 3 based on double-declining balance method = $120,000×(1–0.5)3 = $15,000

The difference = $30,000 - $15,000 = $15,000

讲义中没有讲到关于摊销计算的部分?

1 个答案

王园圆_品职助教 · 2023年09月07日

同学你好,这是之前年度的考点,本年已经删除该知识点了,同学不用担心,直接忽略本题即可

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