穗暖 · 2020年11月09日
问题如下：
Relevant data about a patent of company TDC is listed as following, adopting the units-of-production method, the amortization cost in the first year is?
选项：
A.$6,000,000
B.$6,666,667
C.$1,200,000
解释：
B is correct.
Depreciation cost in FY12 =$60,000,000 × (25,000/225,000) = $6,666,667
老师，这道题和Tangible asset里的同类型题，可以这样理解吗：Total plant capacity如果给的是整个期间（从2012.1.1到2017.12.31）就可以用，但如果只是每年的就不可以；Expected production如果给的是整个期间的可以用，但如果是每年的就不可以。
NO.PZ2018062004000164问题如下Relevant ta about a patent of company T is listefollowing, apting the units-of-proction metho the amortization cost in the first yeis?A.$6,000,000B.$6,666,667C.$1,200,000B is correct. preciation cost in FY12 =$60,000,000 × (25,000/225,000) = $6,666,667我看一些回答说真快已经不考了，那为什么出现在题库里，乱七八糟的。intangible assets这里的题目做的我火大…
NO.PZ2018062004000164问题如下Relevant ta about a patent of company T is listefollowing, apting the units-of-proction metho the amortization cost in the first yeis?A.$6,000,000B.$6,666,667C.$1,200,000B is correct. preciation cost in FY12 =$60,000,000 × (25,000/225,000) = $6,666,667都没听过这个计算方法
NO.PZ2018062004000164问题如下Relevant ta about a patent of company T is listefollowing, apting the units-of-proction metho the amortization cost in the first yeis?A.$6,000,000B.$6,666,667C.$1,200,000B is correct. preciation cost in FY12 =$60,000,000 × (25,000/225,000) = $6,666,667是我错过了课程吗？24年的没有这个知识点呢
NO.PZ2018062004000164问题如下 Relevant ta about a patent of company T is listefollowing, apting the units-of-proction metho the amortization cost in the first yeis?A.$6,000,000B.$6,666,667C.$1,200,000B is correct. preciation cost in FY12 =$60,000,000 × (25,000/225,000) = $6,666,667这题怎么理解呢，用到哪个讲义知识点
NO.PZ2018062004000164 问题如下 Relevant ta about a patent of company T is listefollowing, apting the units-of-proction metho the amortization cost in the first yeis? A.$6,000,000 B.$6,666,667 C.$1,200,000 B is correct. preciation cost in FY12 =$60,000,000 × (25,000/225,000) = $6,666,667 如题
