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Allez😃Sea · 2020年06月23日

问一道题:NO.PZ2018062004000164

问题如下:

Relevant data about a patent of company TDC is listed as following, adopting the units-of-production method, the amortization cost in the first year is?

选项:

A.

$6,000,000

B.

$6,666,667

C.

$1,200,000

解释:

B is correct.

Depreciation cost in FY12 =$60,000,000 × (25,000/225,000) = $6,666,667

老师,这个是考tangible asset的depreciation methods 算法的?intangible asset这块也适用吗

1 个答案

纠纠_品职答疑助手 · 2020年06月23日

嗨,从没放弃的小努力你好:


是适用的。

一般我们把有形资产的叫折旧,无形资产叫摊销。原理基本上是一样的。


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