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Biubiubird · 2024年07月26日

这个怎么看出来是要按照月份算的？

  1. CFA I
  2. FRA

NO.PZ2024011002000091

问题如下：

Assume U.S. GAAP applies unless otherwise noted. An analyst determined the following information concerning Franklin, Inc.’s stamping machine:


As of December 31, 2004, the stamping machine is expected to generate $1,500,000 per year for five more years and will then be sold for $1,000,000. The stamping machine is:

选项：

A.impaired because its carrying value exceeds expected future cash flows. B.impaired because expected salvage value has declined. C.Not impaired because annual expected revenue exceeds annual depreciation.

解释：

The carrying value of the stamping machine is its cost less accumulated depreciation. Depreciation taken through 2004 was (($22,000,000 - $4,000,000) / 12*7 =) $10,500,000 so carrying value is ($22,000,000 - $10,500,000 =) $11,500,000. Because the $11,500,000 carrying value is more than expected future cash flows of ((5*$1,500,000) + $1,000,000 =) $8,500,000, the stamping machine is impaired.

除12*7 的部分，没有特别理解

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lynn_品职助教 · 2024年07月28日

嗨，从没放弃的小努力你好：


Depreciation taken through 2004 was (($22,000,000 - $4,000,000) / 12*7 =) $10,500,000


这里是除以12年再乘7年


因为折旧从1998年1月开始到2004年12月，刚好是7年，累计折旧发生了7年，所以要乘以7.

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