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ditto · 2024年11月11日

本题解析没有看懂

NO.PZ2023081403000156

问题如下:

Silverago Incorporated, an international metals company, reported a loss on the sale of equipment of $2 million. In addition, the company’s income statement shows depreciation expense of $8 million and the cash flow statement shows capital expenditure of $10 million, all of which was for the purchase of new equipment. Using the following information from the comparative balance sheets, how much cash did the company receive from the equipment sale?


选项:

A.

6 milion

B.

5 milion

C.

1 milion

解释:

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). The amount of loss is given, $2 million. To calculate the book value of the equipment sold, find the historical cost of the equipment and the accumulated depreciation on the equipment.

Beginning balance of equipment of $100 million plus equipment purchased of $10 million minus ending balance of equipment of $105 million equals the historical cost of equipment sold, or $5 million.

Beginning accumulated depreciation of $40 million plus depreciation expense for the year of $8 million minus ending balance of accumulated depreciation of $46 million equals accumulated depreciation on the equipment sold, or $2 million.

Therefore, the book value of the equipment sold was $5 million minus $2 million, or $3 million.

Because the loss on the sale of equipment was $2 million, the amount of cash received must have been $1 million.

1.“disposal 或者sale的资产的carrying value——60+10-disposal -8=59,disposal = 3” 这里disposal =3 是正数, 题干中给的“a loss on the sale of equipment of $2 million” , 请问这两个数字为什么不一致

2.“运用disposal资产carrying value - cash received from the equipment sale =gain/loss on sale of equipment 就可以得到本题答案—— 2 = 3 - cash received from the equipment sale ,cash received from the equipment sale =1”

-- 等号左边的2是正数是loss , 右边的3是disposal gain 也是正数, 这两个正负号为什么反过来的

3.题干中给的depreciaton 是用来算什么的, 为什么题干里的文字部分折旧和表格中的不一样



原解答链接:https://class.pzacademy.com/qa/152206

1 个答案

王园圆_品职助教 · 2024年11月11日

同学你好,1.disposal =3是指这个被处置的资产的账面剩余价值是3,而loss on the sale of equipment of $2 million是指卖出这个被处置资产以后,公司亏了2M,也就是公司只拿到1M的现金,所以才会亏2M

2.符号不是那么重要的,理解含义才最重要,你可以参考上面1的回复,重点是公司为啥会亏2M,肯定是因为卖的太便宜了才会亏,所以通过逻辑这里也能搞定计算

要按照严格公式的定义,应该是 cash received - disposal BV=Gain/loss 

cash received - 3 = -2  cash =1 ——计算依然成立

3.题干中给的是accumulated depreciation,是累积折旧也就是过去很多年公司的机器的折旧的累加值,是用来计算固定资产的净值的(作为B/S表PP&E的抵减项),而题干给的折旧是depreciation expense是当年新发生的折旧费用,计入的是I/S表,两者是不同的东西

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