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Alfred · 2023年09月07日

这题用3年折旧,是权责发生制的体现吗

NO.PZ2019120301000231

问题如下:

Question A company acquires a license for $6,500 with the right to use the license for four years. Management expects to derive benefits from the license for three years and uses the straight-line amortization method. Accumulated amortization at the end of Year 2 is closest to:

选项:

A.$4,333.00 B.$3,250.00 C.$2,167.00

解释:

Solution

A is correct. Accumulated amortization for the intangible asset at the end of Year 2 is closest to $4,333. At the end of the second year, amortization taken = 2 years × (6,500/3) = $4,333.

B is incorrect. It mistakenly uses the legal life of four years instead of three years. This gives an amortization expense of $6,500/4 = $1,625 per year. Using a four-year useful life, accumulated amortization at the end of Year 2 is calculated as 2 years × $1,625 = $3,250.

C is incorrect. It calculates amortization expense in Year 2, $6,500/3 = $2,167 but forgets to add the amortization expense from Year 1 to arrive at accumulated amortization.

如题

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已采纳答案

王园圆_品职助教 · 2023年09月07日

同学你好,这不是权责发生制的体现,而是”谨慎性原则“或”实质大于形式“的体现

因为虽然执照的使用期限是4年,但是公司认为实际该执照只能在未来3年为公司带来经济利益的流入——那本质上该执照就不能服务4年而是3年,出于实际业务的考量,折旧就只能用3年折旧而非4年

权责发生制主要是指在销售发生的当期确认收入和相关费用;而不是在收到现金或支付现金时再予以确认收入和费用——和折旧年限的选取是没有太多关系的哦

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