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eaglexps · 2022年06月28日

确定一下题目意思

  1. CFA I
  2. FRA

NO.PZ2018062018000054

问题如下：

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:

选项：

A.

stay the same

B.

smaller than before

C.

greater than before

解释：

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.

老师，你好，我想问一下哈。就是说这道题，我想确认下，他所说的at begining of 2014用了直线折旧法， 然后2015和2014比是这个意思吗？因为我的理解是，2014初换成了直线折旧。是指的2014-2015这样？就是题目有一丢丢confused/能不能稍微讲解一下。谢谢


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1 个答案

Kiko_品职助教 · 2022年06月29日

嗨，爱思考的PZer你好：


他所说的如果at begining of 2014用了直线折旧法， 那么这种情况下的2015的depreciation expense跟原来一直用加速折旧情况下2015年的expense比。

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