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CFA菜鸟东 · 2021年06月11日

看不懂选项

NO.PZ2016012101000063

问题如下:

Which combination of depreciation methods and useful lives is most conservative in the year a depreciable asset is acquired?

选项:

A.

Straight-line depreciation with a short useful life.

B.

Declining balance depreciation with a long useful life.

C.

Declining balance depreciation with a short useful life.

解释:

C is correct.

This would result in the highest amount of depreciation in the first year and hence the lowest amount of net income relative to the other choices.

解析:保守的会计处理方法是会增加折旧费用从而降低利润,在取得资产的会计年度,加速折旧法比直线折旧法折旧金额大,预计使用年限越短,折旧费用越高,因此选C。

所以请问declining balance depreciation 就 等于 accelerated depreciation 对嘛?好像对第一个词印象没有很深,可以麻烦解释一下吗

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已采纳答案

纠纠_品职答疑助手 · 2021年06月12日

嗨,爱思考的PZer你好:


同学说的对。Declining balance depreciation就是一种加速折旧法。

double declining balance method 就是DDB双倍余额递减法


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