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EmilyZhou · 2024年07月06日

本年度报告折旧费用5，这个5是不是已经包括在累计折旧的50里了？

  1. CFA I
  2. FRA

NO.PZ2018062004000105

问题如下：

Company A received $8 million from the equipment sale and reported a loss on the sale of equipment of $2 million in 2017. In addition, the company recorded depreciation expense of $5 million. According to the following information, what's the amount of capital expenditure?

选项：

A.

$25 million.

B.

$30 million.

C.

$35 million.

解释：

A is correct.

Gain or loss= Proceeds received-disposal NBV

-2=8-disposal NBV, disposal NBV=10

BVB+ CapEx- Disposal BV- Dep=BVE

(120-45)+CapEx-10-5=(135-50), Capex=25.

报告折旧费用5，这个5是不是已经包括在累计折旧的50里了？总觉得不应该再减5了，老师可以给解释一下吗？

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1 个答案

lynn_品职助教 · 2024年07月07日

嗨，从没放弃的小努力你好：


可是这个公式没有累计折旧的50啊


（在题干中由于提供了上年度和本年度的累计折旧，所以将当年度的累计折旧扣除才能得到期初和期末的，两个年度累计折旧做差就是本期折旧）


举个栗子，一台电脑1万元购入，使用时间5年，每年折旧变动金额是2000，到了第四年年初，累计折旧8000，这台电脑的账面价值是用10000-8000=2000，而不是用10000。


解答这个公式确实奇怪，不好理解。


本题是要求计算当期固定资产的采购金额，


基于BASE法则，期初+本期采购-处置-折旧=期末；


由于题干给出了固定资产销售得到8，但是报告损失-2，所以处置金额10，最后带入上面的公式就能得到Capex（capital expenditures缩写。中文理解成购买固定资产）的采购额。


解题用到两个公式：


•BV end = BV Begin + Purchase – Disposal BV – Depreciation


•Gain or loss = proceeds received – disposal NBV


这两个公式的共同项是disposal NBV，先通过下面的公式求出disposal NBV，然后带入上面的公式求purchase。

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