NO.PZ2017102901000056
问题如下：
A company is comparing straight-line and double-declining balance amortization methods for a non-renewable six-year license, acquired for €600,000. The difference between the Year 4 ending net book values using the two methods is closest to:
选项：
A. €81,400.
B. €118,600.
C. €200,000.
解释：
A is correct.
As shown in the following calculations, at the end of Year 4, the difference between the net book values calculated using straightline versus double-declining balance is closest to €81,400.
Net book value end of Year 4 using straight-line method = €600,000 – [4× (€600,000/6)] = €200,000.
Net book value end of Year 4 using double-declining balance method = €600,000 (1–33.33%)4 ≈ €118,600.
我用老师上课说的方法计算如下： 1年：折旧2000000 剩余4000002年：折旧133333 剩余266667 3年：折旧88889 剩余177778 4年：折旧59259 剩余118519 所以这种方法算出来第四站的净值应该就是剩余的118519，这样对吗？ 以及解析中的用1-33%的这种简便算法，是指针对净残值的情况才能用吧