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momo · 2023年09月10日

patent

NO.PZ2018062004000164

问题如下:

Relevant data about a patent of company TDC is listed as following, adopting the units-of-production method, the amortization cost in the first year is?

选项:

A.

$6,000,000

B.

$6,666,667

C.

$1,200,000

解释:

B is correct.

Depreciation cost in FY12 =$60,000,000 × (25,000/225,000) = $6,666,667

这题怎么理解呢,用到哪个讲义知识点

1 个答案

lynn_品职助教 · 2023年09月11日

嗨,从没放弃的小努力你好:


这道题考的知识点是‘units-of-production method“方式来计算每年的折旧


用每年消耗的产量/所有预计的产量就可以得到当年的折旧数额了


因此是$60,000,000 × (25,000/225,000) = $6,666,667

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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