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Sofia nice · 2024年06月17日

5万残值是报废前的吧？

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  2. FRA

NO.PZ2018062004000167

问题如下：

Relevant data about a medical instrument of company TDC is listed as following, the instrument is sold at $510,000. The result of the sales of the instrument at the end of 2016 is closest to:

选项：

A.

a loss of $378,182

B.

a gain of $378,182

C.

a gain of $240,565

解释：

B is correct. Based on the given data, we can draw the equation that:

the sales of the instrument = Sale proceeds – Carrying amount

= Sale proceeds – (Acquisition cost – Accumulated depreciation)

= 510,000 – {200,000 – [((200,000 –50,000)/11 years) × 5 years]}

= 378,182.

1、5万残值是报废前的吧？不是12年购买之时的？

2、可能购买之时残值小，购买成本很高吗

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2 个答案

lynn_品职助教 · 2024年06月18日

嗨，从没放弃的小努力你好：


第一个问题，我问的是，是12年购买时候的账面价值，还是未来报废预估的残值？？ 第二个问题，我问的是，可不可能买的时候账面价值很低，但我购买价格很高


1、5万是未来报废预估的残值


2、不可以，历史价格入账，账面价值与入账价格一致

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lynn_品职助教 · 2024年06月18日

嗨，从没放弃的小努力你好：


1、5万残值是报废前的吧？不是12年购买之时的？


2、可能购买之时残值小，购买成本很高吗


1、5万残值是预估的，这个预估值是有可能有变化的，


2、可能啊，有可能一个高精尖的仪器买起来很贵，但是可能报废的时候一文不值。

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加油吧，让我们一起遇见更好的自己！

Sofia nice · 2024年06月18日

第一个问题，我问的是，是12年购买时候的账面价值，还是未来报废预估的残值？？ 第二个问题，我问的是，可不可能买的时候账面价值很低，但我购买价格很高

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