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rabbit · 2021年04月12日

折旧法

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.

老师,uints of production method  方法也是每年平均折旧吗?每年折旧23%?
1 个答案

纠纠_品职答疑助手 · 2021年04月13日

嗨,努力学习的PZer你好:


同学不是的,units of production method是用多少折旧多少。

这里总共能生产5200件,第五年生产1200件,因此第五年折旧 1200/5200 =23%

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yy · 2022年05月24日

可以理解为 straight line和units of prodection的区别是:unitls production多乘以了output units in the period么

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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.我知道可以通过每种方法不同计算,可是为什么课上提到三种方法累计折旧都是一样的,虽然每种方法在每一年折旧费用不同。那样的话不就是都一样吗?

2020-11-03 01:58 1 · 回答

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.不是说不管用什么方法,到useful life结束之后总共的preciation都是一样的吗? 

2020-09-01 11:14 1 · 回答

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?

2020-07-24 14:07 1 · 回答

SL的系数为啥是1/5,答案的公式和老师说的不一样。如果用老师上课说的公式可以做吗?

2020-02-13 16:14 1 · 回答