Cony静 · 2021年05月30日
NO.PZ2018062004000160
问题如下：
Relevant data about an equipment bought in Jan. 2015 is listed as following, adopting the units-of-production method, the amount of depreciation expense in the first year is closest to:
选项：
A.$500,000.
B.$710,526
C.$789,474
解释：
B is correct. Depreciation expense= ($5,000,000 –$500,000) × (150,000/950,000) = $710,526
这道题用的是什么折旧法?答案中(150,000/950,000) 是什么意思?
NO.PZ2018062004000160 问题如下 Relevant ta about equipment bought in Jan. 2015 is listefollowing, apting the units-of-proction metho the amount of preciation expense in the first yeis closest to: A.$500,000. B.$710,526 C.$789,474 B is correct. preciation expense= ($5,000,000 –$500,000) × (150,000/950,000) = $710,526 老师请问当用unit 方法求折旧费时，如果要求第二年的折旧费，那是不是就是第二年的产量/总产量*（cost-残值）？
NO.PZ2018062004000160 最后问的9years 100，000units是什么意思？
请问，第一年的时候，为什么要减去残值呢。 不是应该是年初的账面余额*折旧率吗。第一年的时候账面的余额不应该是500,000吗？
顺手提个小问题，题目最后一句应该是next 8 years吧～
