广超 · 2020年09月23日
问题如下：
Relevant data about an intangible asset is listed as following, adopting the straight-line method, the accumulated amortization cost at the end of 2016 is?
选项：
A. ?$500,000
B. ?$400,000
C. ?$100,000
解释：
B is correct. Accumulated amortization = [($600,000 –$100,000)/5 years] × 4 years = $400,000.
无形资产不是假设没有残值么？NO.PZ2018062004000163 问题如下 Relevant ta about intangible asset is listefollowing, apting the straight-line metho the accumulateamortization cost the enof 2016 is? A.$500,000 B.$400,000 C.$100,000 B is correct. Accumulateamortization = [($600,000 –$100,000)/5 years] × 4 years = $400,000. 如题
NO.PZ2018062004000163问题如下Relevant ta about intangible asset is listefollowing, apting the straight-line metho the accumulateamortization cost the enof 2016 is?A.$500,000B.$400,000C.$100,000B is correct. Accumulateamortization = [($600,000 –$100,000)/5 years] × 4 years = $400,000.老师好，这里的残值是time of acquisition，那它指的是不是2013年初购买的时候的残值啊？算amortization用的不应该是5年后的吗？
NO.PZ2018062004000163问题如下Relevant ta about intangible asset is listefollowing, apting the straight-line metho the accumulateamortization cost the enof 2016 is?A.$500,000B.$400,000C.$100,000B is correct. Accumulateamortization = [($600,000 –$100,000)/5 years] × 4 years = $400,000.如题，怎么判断useful life是5年？
NO.PZ2018062004000163 为什么是4年？
