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Katherine · 2023年05月09日

这题

  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.

不是说直线折旧费法早起的费用少吗，那隔了一年应该也在早期吧，为什么不是smaller呢

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1 个答案

王园圆_品职助教 · 2023年05月09日

同学你好，首先，题目中设备一共只有3年的折旧期限，问的是第二年折旧的情况——三年中的第二年也不好算早期吧

其次，题目不是问双倍余额递减法和直线折旧法相比第二年折旧是多少，而是问的，如果第一年已经用了双倍余额递减法，而第二年又改成直线折旧法了，那相比继续使用双倍余额法，折旧费用会如何变化——题目的设定不一样，也不能简单的套用某个结论哦

所以，就应该按照解析中说的这样思考，既然双倍余额递减法后两年的折旧费用是递减的，而折现法下两年的折旧费用是相同的，那就肯定说明后面这两年中的第一年里，双倍余额递减法的折旧会相比等金额的折旧更高

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