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许诺 · 2024年10月12日

关于本题计算公式的理解

NO.PZ2024030503000157

问题如下:

Question
An analyst gathers the following information about a company’s equipment base:

The company sold equipment having a historical cost of €5,000,000 and reported a loss on sale of €250,000. The cash received from the sale of equipment is:

选项:

A.€ 750,000.00 B.€ 1,750,000.00 C.€ 4,750,000.00

解释:

Solution
  1. Incorrect because the cash received from the sale of equipment is calculated as Historical cost of equipment sold (€5,000,000) – Depreciation expense (€4,000,000) – Loss on sale (€250,000) = €750,000.

  2. Correct because selling price (cash inflow) minus book value equals gain or loss on sale; therefore, gain or loss on sale plus book value equals selling price (cash inflow).

    Accumulated depreciation on the equipment sold = Beginning balance accumulated depreciation + Depreciation expense – Ending balance accumulated depreciation; or = €7,000,000 + €4,000,000 – €8,000,000 = €3,000,000.

    Book value of the equipment sold = Historical cost of equipment sold – Accumulated depreciation on equipment sold; or = €5,000,000 – €3,000,000 = €2,000,000.Cash received from sale of equipment = Book value of the equipment sold – Loss on sale = €2,000,000 – €250,000 = €1,750,000.

  3. Incorrect because the cash received from the sale of equipment is calculated as Historical cost of equipment sold (€5,000,000) – Loss on sale (€250,000) = €4,750,000.

Analyzing Statements of Cash Flows I

请问老师,答案中Accumulated depreciation on the equipment sold = Beginning balance accumulated depreciation + Depreciation expense – Ending balance accumulated depreciation的计算公式是原版书中的计算公式吗?题目一路做过来,发现handbook中有的题目涉及的名词在讲义中没出现过,而且感觉题目问得深一些,这些题目都是协会原版书的题目吗?涉及的知识盲点也都是必须要掌握的吗?

1 个答案
已采纳答案

王园圆_品职助教 · 2024年10月12日

同学你好,首先,这个题目是24年协会新出的practice的题目,不是原版书后面的题

所以这类题目确实是会问的稍微偏一些,所以其实原版书也没有要求掌握这类公式

但是由于现在协会有时候考的题目偶尔也会比较深,所以品职还是需要把这些题都给同学们练习一下

本题这个累积折旧的公式,同学还是可以稍微掌握一下,其实变换一下形式可能就好理解了——期末累积折旧 = 期初累积折旧+本期新增折旧费用 - 本期处置资产累积的折旧


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