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Serena · 2020年07月24日

问一道题:NO.PZ2016012101000160

问题如下:

Miguel Rodriguez of MARIO S.A., an Uruguayan corporation, is computing the depreciation expense of a piece of manufacturing equipment for the fiscal year ended 31 December 2009. The equipment was acquired on 1 January 2009. Rodriguez gathers the following information (currency in Uruguayan pesos, UYP):

If MARIO uses the units-of-production method, the amount of depreciation expense (in UYP) on MARIO’s income statement related to the manufacturing equipment is closest to:

选项:

A.

118,750.

B.

168,750.

C.

202,500.

解释:

B  is correct.

Using the units-of-production method, depreciation expense amounts to

Depreciation expense=(1,200,000 –200,000) × (135,000/800,000) = 168,750.

答案是对了,可是如果理解life in output units 那么预期工作总量,


那么就是expacted out units, 会跟题目最下行的95000的产量有点搞混。能解释下区别么,感谢~

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:


其实是一样的。

一个是总的折旧期限的Units,一个是下面几年的Units。

只是因为下面七年的事情还为没有法伤所有用了 “expected”


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