NO.PZ2016012102000127
问题如下:
In the recent financial statement, Hyman Corp. has a depreciation expense of £20,000. Below shows the firm's general information. What is the estimated remaining useful life of the plant and equipments?
选项:
A.4.2 years.
B.19 years.
C.50 years.
解释:
B
Remaining useful life= (gross investment-accumulated depreciation)/ annual depreciation expense=£(500,000-120,000)/20,000=19 years.
考点:资产直线法摊销的公式
本题已知资产的原值、累计折旧、每年折旧费用,需要估算剩余使用寿命。直接将已知信息带入公式(资产原值 - 累计折旧)/ 剩余使用年限 = 折旧费用 即可。
公式变形后:
剩余使用寿命=(投资总额-累计折旧)/ 年折旧费用 = (500,000-120,000)/20,000 = 19 年
为什么当年的账面价值要高于去年的账面价值?是因为资产处理吗?