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momo · 2024年02月14日

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NO.PZ2024011002000080

问题如下：

The following information is available concerning a new showroom a company built. Construction started on 1 January 2012 and the grand opening was on 1 January 2014:

Loan: Funds borrowed on 1 January 2012 and put to use immediately: €30 million

Interest rate on loan: 8%, payable annually

Repayment terms for loan: Balloon payment, due on 1 January 2017

Total construction costs incurred during 2012 and 2013: €38.5 million

Expected useful life of the showroom: 40 years

Expected residual value of the showroom: €5 million

Depreciation method: Straight line

The depreciation expense (in millions) for the showroom in 2014 is closest to:

选项：

A.€1.0175. B.€0.8375. C.€0.9575.

解释：

Because the asset is self-constructed, the costs of specifically identifiable interest during the construction period can be capitalized and included in the cost of the showroom.


没看懂答案。是哪个知识点

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3 个答案

王园圆_品职助教 · 2024年03月23日

同学你好，直线折旧是非常基础的知识点，虽然讲义和原版书都没有收录了，但是既然题目有涉及，建议同学还是掌握一下呢

就一个很简单的公式，直线折旧法下：每年折旧=（资产原值-残值）/折旧总年限

掌握一下万一考到了就不会慌了，对同学只有好处哦

Helen 🎈 · 2024年03月23日

请问Depreciation 三种方法到底考不考？

知识点够多了，不考我不看了行吗？

之前看其他同学提问，有的老师说不考不用看了，但又反复看到这类型相关题。。。谢谢

王园圆_品职助教 · 2024年02月14日

同学你好，请看以下讲义截图黄色那句话，就是本题的考点

题目说了到2014年1月1日这个show room才会开业（ grand opening was on 1 January 2014:），那就是2014年之前到2012年1月1日之间，都是建设期间——建设期间的利息费用需要资本化计入固定资产的初始价值

2012到2014年有2年，所以计算两年的利息费用，加上建造费用38.5M，就是最后的固定资产的初始价值

有了固定资产初始价值，减去残值，除以使用年限——使用直线折旧法直接就可以计算每年的折旧（2014年全年的折旧也是同样的值）

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NO.PZ2024011002000080 问题如下 The following information is available concerning a new showroom a company built. Construction starteon 1 January 2012 anthe granopening won 1 January 2014:Loan: Fun borroweon 1 January 2012 anput to useimmeately: €30 millionInterest rate on loan: 8%, payable annuallyRepayment terms for loan: Balloon payment, e on 1 January 2017Totconstruction costs incurrering 2012 an2013: €38.5millionExpecteuseful life of the showroom: 40 yearsExpecteresivalue of the showroom: €5 millionpreciation metho Straight lineThe preciationexpense (in millions) for the showroom in 2014 is closest to: A.€1.0175. B.€0.8375. C.€0.9575. Because the asset is self-constructe the costs of specifically intifiable interest ring the construction perioccapitalizeanincluin the cost of the showroom. 所以interest capitalize 只算建设期的interest是嘛？2014 年开始使用建筑后的interest 均不capitalize?

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