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Suechen · 2020年07月25日

问一道题:NO.PZ2018062018000054 [ CFA I ]

问题如下:

Company M purchased a $400,000 equipment with a 3-year useful life at the beginning of 2013, considering the salvage value is zero. The equipment was depreciated on double-declining balance method throughout its useful life. If compamy M shifts to straight-line method at the beginning of 2014, the annual depreciation expense of 2015 tends to be:

选项:

A.

stay the same

B.

smaller than before

C.

greater than before

解释:

C is correct. Under double-declining balance method, the depreciation expense is the highest in the first year, then the expense tends to decline. If company M shifts to straight-line method at the beginning of 2014, the depreciation expense of 2014 and 2015 will be equal, which means the depreciation expense of 2014 is lower than before and that of 2015 is higher than before.

算一遍时间很长,有简单的思考方法吗
1 个答案

Olive_品职助教 · 2020年07月27日

嗨,努力学习的PZer你好:


解析里写的就是简单的思考方法哦~

不管用什么折旧方法,3年里总的折旧费用是相同的。加速折旧法一开始折的多,之后就少,可以想象成一个跷跷板,一边高一边低。而直线折旧法是平摊的,想象一个左右水平的跷跷板。

这就可以比较了,如果不改折旧方法,最后一年的加速折旧法折旧费用会很少,但是改成直线折旧法,变成平摊就会变高。所以选C


-------------------------------
努力的时光都是限量版,加油!


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