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Jen2023 · 2023年10月09日

最后5000/20的5000数据是怎么出来的?Cost不是10M吗?

NO.PZ2023020602000128

问题如下:

An Australian company that reports under International Financial Reporting Standards (IFRS) purchases a plane with an expected useful life of 20 years. All costs are reported in Australian dollars. (2020-Mock-B-AM 58)

  • TOTAL cost is A$10 million.
  • A$1 million of the total cost is allocated to the plane’s interior (galleys and seating), which is completely refurbished every four years.
  • A$4 million of the total cost is allocated to the turbines, which are replaced every eight years.
  • No residual value is expected.
If the company uses straight-line depreciation, the depreciation expense for the first full year related to the plane would be closest to:

选项:

A.A$1,000 thousand.

B.A$500 thousand.

C.A$750 thousand.

解释:

IFRS requires each component of an asset to be separately depreciated. 1,000/4+4,000/8+5,000/20=1,000

最后5000/20的5000数据是怎么出来的?Cost不是10M吗?

1 个答案

王园圆_品职助教 · 2023年10月09日

同学你好,10M就是10,000万,首先解析中间的数字都转换成了thousand

其次,题目第二个点说了1M也就是1,000是4年使用时间,第三个点说了4M也就是4,000使用8年的时间,那剩下来的资产是多少呢?不就是10000-1000-4000=5000嘛,这5000才是20年的使用时间


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