问题如下图：
选项：
A. 
B. 
C. 
解释：不懂，求解释，。谢谢老师，，。
品职辅导员_小明 · 2018年10月14日
M公司在2013年年初购买了一个价值400，000的设备，年限是3年，使用加速折旧法，残值是0
那么第一年的折旧就是400,000*（2/3）=266,667
第二年的折旧就是{（400,000-266,667）*（2/3）=88,,893
第三年折旧就是折44440，因为没有残值
如果第二年换成了直线折旧法，折旧就是（400,000-266,667）/2=66667
第三年也是66667
你看直线折旧法下的第二年的折旧费用是不是低于加速折旧法
但是第三年直线折旧法的费用是大于加速折旧法的
原版书上R28的example 8很详细的对比了折旧方法，你可以看一下
崔智渊 · 2019年09月09日
您好，第五年的加速折旧不应该是4440*2/3=29629.6吗？44440是剩余价值吧
FrankSun · 2020年01月10日
不对啊
NO.PZ2018062018000054 问题如下 Company M purchasea $400,000 equipment with a 3-yeuseful life the beginning of 2013, consiring the salvage value is zero. The equipment wpreciateon uble-clining balanmethothroughout its useful life. If compamy M shifts to straight-line methothe beginning of 2014, the annupreciation expense of 2015 ten to be: A.stthe same B.smaller thbefore C.greater thbefore C is correct. Unr uble-clining balanmetho the preciation expense is the highest in the first year, then the expense ten to cline. If company M shifts to straight-line methothe beginning of 2014, the preciation expense of 2014 an2015 will equal, whimeans the preciation expense of 2014 is lower thbefore anthof 2015 is higher thbefore. 2015不就是第三年嘛？怎么会算做第二年，如果是第三年应该选b啊
NO.PZ2018062018000054 问题如下 Company M purchasea $400,000 equipment with a 3-yeuseful life the beginning of 2013, consiring the salvage value is zero. The equipment wpreciateon uble-clining balanmethothroughout its useful life. If compamy M shifts to straight-line methothe beginning of 2014, the annupreciation expense of 2015 ten to be: A.stthe same B.smaller thbefore C.greater thbefore C is correct. Unr uble-clining balanmetho the preciation expense is the highest in the first year, then the expense ten to cline. If company M shifts to straight-line methothe beginning of 2014, the preciation expense of 2014 an2015 will equal, whimeans the preciation expense of 2014 is lower thbefore anthof 2015 is higher thbefore. 我的计算如下双倍 2014 266 ， 2015 88 ，2016 44直线 2014 266，2015 66， 2016 66，题目说2015年费用， 不是低于之前嘛? 66 88 ?
NO.PZ2018062018000054问题如下 Company M purchasea $400,000 equipment with a 3-yeuseful life the beginning of 2013, consiring the salvage value is zero. The equipment wpreciateon uble-clining balanmethothroughout its useful life. If compamy M shifts to straight-line methothe beginning of 2014, the annupreciation expense of 2015 ten to be:A.stthe sameB.smaller thbeforeC.greater thbefore C is correct. Unr uble-clining balanmetho the preciation expense is the highest in the first year, then the expense ten to cline. If company M shifts to straight-line methothe beginning of 2014, the preciation expense of 2014 an2015 will equal, whimeans the preciation expense of 2014 is lower thbefore anthof 2015 is higher thbefore. 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
NO.PZ2018062018000054 问题如下 Company M purchasea $400,000 equipment with a 3-yeuseful life the beginning of 2013, consiring the salvage value is zero. The equipment wpreciateon uble-clining balanmethothroughout its useful life. If compamy M shifts to straight-line methothe beginning of 2014, the annupreciation expense of 2015 ten to be: A.stthe same B.smaller thbefore C.greater thbefore C is correct. Unr uble-clining balanmetho the preciation expense is the highest in the first year, then the expense ten to cline. If company M shifts to straight-line methothe beginning of 2014, the preciation expense of 2014 an2015 will equal, whimeans the preciation expense of 2014 is lower thbefore anthof 2015 is higher thbefore. 如标题。
NO.PZ2018062018000054 问题如下 Company M purchasea $400,000 equipment with a 3-yeuseful life the beginning of 2013, consiring the salvage value is zero. The equipment wpreciateon uble-clining balanmethothroughout its useful life. If compamy M shifts to straight-line methothe beginning of 2014, the annupreciation expense of 2015 ten to be: A.stthe same B.smaller thbefore C.greater thbefore C is correct. Unr uble-clining balanmetho the preciation expense is the highest in the first year, then the expense ten to cline. If company M shifts to straight-line methothe beginning of 2014, the preciation expense of 2014 an2015 will equal, whimeans the preciation expense of 2014 is lower thbefore anthof 2015 is higher thbefore. 如果是每年年末才提折旧，与年初计提的结果是不一样的。所以说默认是年初计提？