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：
A.€81,400.
B.€118,600.
C.€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.
老师讲课的时候，加速折旧哪里举得例子，也是余额基础上再折，怎么现在变成原值折旧了呢？不是应该减去每年折掉的，再往下折吗
