NO.PZ2018062004000105
问题如下:
Company A received $8 million from the equipment sale and reported a loss on the sale of equipment of $2 million in 2017. In addition, the company recorded depreciation expense of $5 million. According to the following information, what's the amount of capital expenditure?
选项:
A. $25 million.
B. $30 million.
C. $35 million.
解释:
A is correct.
Gain or loss= Proceeds received-disposal NBV
-2=8-disposal NBV, disposal NBV=10
BVB+ CapEx- Disposal BV- Dep=BVE
(120-45)+CapEx-10-5=(135-50), Capex=25.
我将depreciation的变动金额代入公示求得答案为30,不是很理解答案中为什么要分别减去各自年度的折旧金额,为什么不能直接使用变动金额呢?拿什么时候应该使用变动金额,什么时候应该像答案中列出的一样来计算呢?有点蒙。