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Amy_ywh · 2023年05月03日

这里60,000 *5年的total 和225K有什么区别,为什么使用后者呢?

NO.PZ2018062004000164

问题如下:

Relevant data about a patent of company TDC is listed as following, adopting the units-of-production method, the amortization cost in the first year is?

选项:

A.

$6,000,000

B.

$6,666,667

C.

$1,200,000

解释:

B is correct.

Depreciation cost in FY12 =$60,000,000 × (25,000/225,000) = $6,666,667

如题


1 个答案

王园圆_品职助教 · 2023年05月03日

同学你好,60,000 *5大于225,000

说明虽然每年可能可以最多产60000个,但是工厂不打算用满所有产能,或是虽然有5年使用期,但是不一定工厂能用足5年

这类题目一般用题目给定的带有“during the life "这一类字眼的总产能会更保险,使用自己计算的产能更容易出现错误




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