问题如下:
Which of following will lead to a higher amortization expense in the first year after purchase?
选项:
A. Lower residual value.
B. Longer useful life.
C. Lower amortization rate.
解释:
A is correct. A lower residual value will increase the total amortization cost, the amortization cost of the first three years will increase as well.
c选项会影响吗?摊销比例怎么计算的?