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Serena · 2020年07月24日

问一道题:NO.PZ2018062004000157

问题如下:

The producting ability of equipment in Company TDC is listed as following:

Adopting different depreciation method for the equipment, say the units-of-production method and the straight-line method, which one tends to have lower net income in Year 5?

选项:

A.

The units-of-production method.

B.

The straight-line method.

C.

They have the same net income in year 5.

解释:

A is correct. Adopting the straight-line method, the depreciation expense in year 5 will account for 1/5=20% of the total depreciable cost. Adopting the units-of-production method, the depreciation expense in year 5 will account for 1200/5200=23% of the total depreciable cost. So we can draw the conclusion that the units-of-production method will produce higher depreciation expense, leading to lower net income in year 5.

不太理解这道题的答案。


如果按照直线折旧的公式是怎么算出来1/5 的? 残值和固定资产原值都没有提供, 用1/5 就能直接和单位折旧做对比了么?

1 个答案

纠纠_品职答疑助手 · 2020年07月26日

嗨,从没放弃的小努力你好:


表中可以看到这个资产的使用寿命是5年,所以直线法就直接除以折旧年限就可以了。

残值如果没有给,这题是简化默认按照0 来处理。

但是如果给了残值,也是不影响结论的。

 


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NO.PZ2018062004000157 The straight-line metho They have the same net income in ye5. A is correct. Apting the straight-line metho the preciation expense in ye5 will account for 1/5=20% of the totpreciable cost. Apting the units-of-proction metho the preciation expense in ye5 will account for 1200/5200=23% of the totpreciable cost. So we cthe conclusion ththe units-of-proction methowill prohigher preciation expense, leang to lower net income in ye5.老师,uints of proction metho 方法也是每年平均折旧吗?每年折旧23%?

2021-04-12 21:14 1 · 回答

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2020-11-03 01:58 1 · 回答

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2020-09-01 11:14 1 · 回答

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2020-02-13 16:14 1 · 回答