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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

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。
1 个答案
已采纳答案

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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