NO.PZ201806201100001104
问题如下：
Based on Exhibits 1 and 2, the best estimate of the average remaining useful life of the company’s plant and equipment at the end of 2009 is:
选项：
A.
20.75 years.
B.
24.25 years.
C.
30.00 years.
解释：
A is correct.
The estimated average remaining useful life is 20.75 years.
Estimate of remaining useful life = Net plant and equipment ÷ Annual depreciation expense
Net plant and equipment = Gross P & E – Accumulated depreciation = €6000 – €1850 = €4150
Estimate of remaining useful life = Net P & E ÷ Depreciation expense = €4150 ÷ €200 = 20.75
1，原来理解资产负债表计入折旧后的价值，体中给出的是总价值和总折旧值，这方面有没有规定，IFRS和USGAAP有没有不同？
2，折旧200没有表一也可以得到，体中要求根据表一表二计算，是不是需要考虑新增设备分开折旧呢(虽然答案也没考虑)。是不是考试直接用当期期末残值除以当期折旧值估算就好，实际生活中还是要具体资产具体计算？
