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kevinzhu · 2020年02月16日

问一道题:NO.PZ2016012102000176

问题如下:

When someone wants to figure out the remaining useful life of a firm’s assets, which of the following condition is the most accurate one?

选项:

A.

Given the accumulated depreciation and the annual depreciation expense.

B.

Given the ending gross investment and the annual depreciation expense.

C.

Given the ending net investment and the annual depreciation expense.

解释:

C is correct.

Remaining useful life = ending net PP&E / annual depreciation expense.

为何不考虑salvage value?

1 个答案

Olive_品职助教 · 2020年02月18日

嗨,努力学习的PZer你好:


这个知识点教材做了简化,假设直线折旧法,且没有残值。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!