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袁翀 · 2021年08月10日

带入公式中的depreciation应该取值到底如何确定

  1. CFA I
  2. FRA

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。
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Kiko_品职助教 · 2021年08月11日

嗨，努力学习的PZer你好：


这道题变动金额是5（题目给了，表中也可以看出来50-45）。

你是想问，为什么120 135分别还要减去45和50是吧。book value是账面价值，账面价值的计量是要用历史价值减去累计折旧的。不能简单的直接以历史价值计入，页不能直接减去变动金额。打个比方，一台电脑1万元购入，使用时间5年，每年折旧变动金额是2000，到了第五年，这台电脑的账面价值是用10000-2000*5=0，而不是用10000-2000。

BVB+ CapEx- Disposal BV- Dep=BVE 这个公式里面的Dep你可以理解成你说的变动金额。就是这一年的dep。


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努力的时光都是限量版，加油！

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