这题不懂?请老师解答一下
问题如下图:
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NO.PZ201806201100001104问题如下 Baseon Exhibits 1 an2, the best estimate of the average remaining useful life of the company’s plant anequipment the enof 2009 is: A.20.75 years. B.24.25 years. C.30.00 years. A is correct. The estimateaverage remaining useful life is 20.75 years. Estimate of remaining useful life = Net plant anequipment ÷ Annupreciation expense Net plant anequipment = Gross P E – Accumulatepreciation = €6000 – €1850 = €4150 Estimate of remaining useful life = Net P E ÷ preciation expense = €4150 ÷ €200 = 20.75 1,原来理解资产负债表计入折旧后的价值,体中给出的是总价值和总折旧值,这方面有没有规定,IFRS和USGAAP有没有不同?2,折旧200没有表一也可以得到,体中要求根据表一表二计算,是不是需要考虑新增设备分开折旧呢(虽然答案也没考虑)。是不是考试直接用当期期末残值除以当期折旧值估算就好,实际生活中还是要具体资产具体计算?
24.25 years. 30.00 years. A is correct. The estimateaverage remaining useful life is 20.75 years. Estimate of remaining useful life = Net plant anequipment ÷ Annupreciation expense Net plant anequipment = Gross P & E – Accumulatepreciation = €6000 – €1850 = €4150 Estimate of remaining useful life = Net P & E ÷ preciation expense = €4150 ÷ €200 = 20.75 Net plant anequipment = Gross P & E – Accumulatepreciation = €6000 – €1850 = €4150accumulatepreciation 应该包括了lan,直接扣1850是否合理?是不是lan该是摊销,不是折旧?
为什么不用表中直接的net property anequipment 4850?