开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Laremar · 2022年04月05日

老师C选项是怎么和公式对应起来的,求解

NO.PZ2018062018000053

问题如下:

Company M purchased a $400,000 equipment with a 4-year useful life at the beginning of 2016, considering the salvage value is zero. In the first year of its useful life, the units of production accounted for 23% of the equipment’s lifetime production capacity. If company M wants its operating profit to be the highest in the first year of use, which depreciation method should it adopt?

选项:

A.

double-declining balance.

B.

straight line.

C.

units of production.

解释:

C is correct. The lower the depreciation expense is, the higher the operating profit will be.

Depreciation expense:

Straight line = $400,000 /4 = ? $100,000

Double-declining balance = $400,000 × (2/4) = $200,000

Units of production = $400,000 × 0.23 = ? $92,000

So company M should adopt the units of production method.

请帮忙写一下公式和过程,公式在讲义上能看到,但是和题目里面的数据对应不上,谢谢

1 个答案

Kiko_品职助教 · 2022年04月06日

嗨,努力学习的PZer你好:


salvage value=0,output units in the period / life in output units=23%

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!