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