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恬恬爱吃香菜 · 2018年07月14日

问一道题:NO.PZ2017102901000056 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

老师你好,用加速折旧法计算Netbookvalue的逻辑是什么呢,谢谢解答

1 个答案

品职辅导员_小明 · 2018年07月14日

你可以参考一下这个答案

http://class.pzacademy.com/#/q/13001

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NO.PZ2017102901000056 问题如下 A company is comparing straight-line anuble-clining balanamortization metho for a non-renewable six-yelicense, acquirefor €600,000. The fferenbetween the Ye4 enng net book values using the two metho is closest to: A.€81,400. B.€118,600. C.€200,000. A is correct. shown in the following calculations, the enof Ye4, the fferenbetween the net book values calculateusing straightline versus uble-clining balanis closest to €81,400.Net book value enof Ye4 using straight-line metho= €600,000 – [4× (€600,000/6)] = €200,000.Net book value enof Ye4 using uble-clining balanmetho= €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

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