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Izzy · 2018年10月13日

问一道题:NO.PZ2018062018000054 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:不懂,求解释,。谢谢老师,,。

1 个答案

品职辅导员_小明 · 2018年10月14日

M公司在2013年年初购买了一个价值400,000的设备,年限是3年,使用加速折旧法,残值是0

那么第一年的折旧就是400,000*(2/3)=266,667

第二年的折旧就是{(400,000-266,667)*(2/3)=88,,893

第三年折旧就是折44440,因为没有残值

如果第二年换成了直线折旧法,折旧就是(400,000-266,667)/2=66667

第三年也是66667

你看直线折旧法下的第二年的折旧费用是不是低于加速折旧法

但是第三年直线折旧法的费用是大于加速折旧法的

原版书上R28的example 8很详细的对比了折旧方法,你可以看一下

 

崔智渊 · 2019年09月09日

您好,第五年的加速折旧不应该是4440*2/3=29629.6吗?44440是剩余价值吧

FrankSun · 2020年01月10日

不对啊

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