€600,000 (1–33.33%)4 ≈ €118,600. 加速折旧的计算公式是怎么来的？

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：

€81,400.

€118,600.

€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.

€600,000 (1–33.33%)4 ≈ €118,600. 加速折旧的计算公式是怎么来的？

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1 个答案

王园圆_品职助教 · 2023年01月11日

嗨，爱思考的PZer你好：

同学你好，首先请看以下讲义截图红框的公式，这是最原始的双倍余额递减法的公式，同学使用该公式其实就可以得到题目答案，只是需要分别算4次

本题解析中的公式原版书是没有提供的，应该是解析自己用的简便方法

推导如下

由于该资产使用年限为6年，所以按照公式，加速折旧的比例就是2/6=33.33%

假设该资产没有残值

假设该资产原值为X，第一年折旧=X*33.33%，第一年剩余价值 = X*(1-33.33%)

第二年折旧 = X*(1-33.33%)*33.33%，第二年剩余价值 = X*(1-33.33%)*（1-33.33%）=X*(1-33.33%)^2

以此类推，第四年剩余价值=X*(1-33.33%)^4

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€600,000 (1–33.33%)4 ≈ €118,600. 加速折旧的计算公式是怎么来的？

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