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Erwin · 2020年09月22日

问一道题:NO.PZ2018062004000167

问题如下:

Relevant data about a medical instrument of company TDC is listed as following, the instrument is sold at $510,000. The result of the sales of the instrument at the end of 2016 is closest to:

选项:

A.

a loss of $378,182

B.

a gain of $378,182

C.

a gain of $240,565

解释:

B is correct. Based on the given data, we can draw the equation that:

the sales of the instrument = Sale proceeds – Carrying amount

= Sale proceeds – (Acquisition cost – Accumulated depreciation)

= 510,000 – {200,000 – [((200,000 –50,000)/11 years) × 5 years]}

= 378,182.

折旧为什么要扣掉50000剩余价值,花了20万,应该用20万直接折旧吧?

1 个答案

纠纠_品职答疑助手 · 2020年09月23日

嗨,从没放弃的小努力你好:


因为这里是有残值(Residual value)的,同学看表格第三行。

也就是说我全部用完了,最后还能卖5万,所以如果用到用完的话,只有15万是我们这么11年实际的消耗。


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