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HOHO · 2021年10月01日

C选项不太理解

NO.PZ2016012102000030

问题如下:

Which of the following statements best shows the impact of depreciating equipment with 5-year useful life comparing the declining balance method with the straight-line method?

选项:

A.

When using declining balance method, total depreciation expense will be higher over the equipment's life.

B.

When using declining balance method, first year's depreciation expense will be the highest.

C.

When using declining balance method, scrapping the equipment after four years would cause a larger loss.

解释:

B is correct.

Compared to the straight-line method, declining balance method will result in higher depreciation in the early years and lower depreciation in the later years.

A is incorrect because total depreciation expense will be the same under two depreciation methods.

C is incorrect because the book value would be smaller in the later years using accelerated method, so scrapping the equipment under an accelerated method will cause less loss compared to the straight-line method.

考点:折旧方式

和直线折旧法相比,余额递减法的特点是早期折旧费用高,晚期折旧费用低。

A错误是因为总折旧费用在直线折旧法和余额递减法下是一样的。

C错误是因为与直线折旧法相比,加速折旧法早期的折旧费用高,后期折旧费用低。也就是说 直线折旧法早期的折旧费用低,后期折旧费用高。

我看问题解答中说,C是用了加速折旧法。但题目中没有提到加速折旧法,能解释下是从哪里看出来的吗?

1 个答案
已采纳答案

Kiko_品职助教 · 2021年10月02日

嗨,从没放弃的小努力你好:


declining balance method这个中文就是加速折旧法的意思,或者叫双倍余额递减法。

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NO.PZ2016012102000030 问题如下 Whiof the following statements best shows the impaof preciating equipment with 5-yeuseful life comparing the clining balanmethowith the straight-line metho A.When using clining balanmetho totpreciation expense will higher over the equipment's life. B.When using clining balanmetho first year's preciation expense will the highest. C.When using clining balanmetho scrapping the equipment after four years woulcause a larger loss. B is correct.Compareto the straight-line metho clining balanmethowill result in higher preciation in the early years anlower preciation in the later years. A is incorrebecause totpreciation expense will the same unr two preciation metho. C is incorrebecause the book value woulsmaller in the later years using acceleratemetho so scrapping the equipment unr acceleratemethowill cause less loss compareto the straight-line metho考点折旧方式和直线折旧法相比,余额递减法的特点是早期折旧费用高,晚期折旧费用低。A错误是因为总折旧费用在直线折旧法和余额递减法下是一样的。C错误是因为与直线折旧法相比,加速折旧法早期的折旧费用高,后期折旧费用低。也就是说 直线折旧法早期的折旧费用低,后期折旧费用高。 老师好,麻烦您帮忙看下我的思路哪里出错了,谢谢加速折旧法前面几年折的多,直线折旧法前面几年折的少由于2种方法总折旧相同所以第五年加速折旧法的折旧额会更少,直线折旧法更多这时候反推前四年的累计折旧加速折旧法累计折旧更多,直线折旧法更少第四年年底账面价值BV加速折旧法更少,直线折旧法更多这时候如果直接废弃固定资产,损失的就是第四年的的账面价值BV所以加速折旧法的loss更小

2023-01-14 10:42 1 · 回答

C看了还是不懂

2020-02-24 22:28 1 · 回答

    老师,请问下C的意思是在第四年报废该固定资产的话,加速折旧法产生的损失更小,这个可以一下原因吗?不是很理解。

2018-05-17 11:58 1 · 回答

    中后半部分说BV会在日后变高如果用直线折旧法,我感觉这句有问题啊,因为前半部分说了在日后看来用直线法的preciation expense比加速法高啊,所以账目剩余价值应该低才对吧。。。越看越不明白了。。。

2017-10-29 14:22 1 · 回答