第二年，剩余133334，不转换是2/3，转换了是1/2，三分之二总归大于二分之一，所以应该是更小啊？
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No.PZ2018062018000054 (选择题)
来源: 品职出题
Company M purchased a $400,000 equipment with a 3-year useful life at the beginning of 2013, considering the salvage value is zero. The equipment was depreciated on double-declining balance method throughout its useful life. If compamy M shifts to straight-line method at the beginning of 2014, the annual depreciation expense of 2015 tends to be:
您的回答, 正确答案是: C
A
stay the same
B
不正确smaller than before
C
greater than before
数据统计(全部)
做对次数: 653
做错次数: 407
正确率: 61.60%
数据统计(个人)
做对次数: 0
做错次数: 1
正确率: 0.00%
解析
C is correct. Under double-declining balance method, the depreciation expense is the highest in the first year, then the expense tends to decline. If company M shifts to straight-line method at the beginning of 2014, the depreciation expense of 2014 and 2015 will be equal, which means the depreciation expense of 2014 is lower than before and that of 2015 is higher than before.
