问题如下图：
33%是怎么计算出来的？另外straight life的公式中，不是应该是原始成本减去残值除以剩余寿命吗？现在计算的公式不是很理解。麻烦啦
选项：
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B. 
C. 
解释：
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
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. eg 以余额折旧 purchase asset 100,000 life 10ye直线折旧 ye1100,000*（1/10）=10,000 ye2: 90,000*（1/10）=9,000 ....加速折旧 ye1100,000*（1/10）*2=20,000 ye2: 80,000*（1/10）*2=16,000 ....---------------------------------以原值折旧 purchase asset 100,000 life 10ye直线折旧 ye1100,000*（1/10）=10,000 ye2: 90,000 - 10,000=80,000 ....加速折旧 ye1100,000*（1/10）*2=20,000 ye2: 80,000-100,000*（1/10）*2~~ ....
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. 如题
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. €600,000 (1–33.33%)4 ≈ €118,600. 加速折旧的计算公式是怎么来的？
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. 1年折旧2000000 剩余4000002年折旧133333 剩余266667 3年折旧88889 剩余177778 4年折旧59259 剩余118519 所以这种方法算出来第四站的净值应该就是剩余的118519直线折旧第四年余额200000但是减完之后是81482啊
