问一道题：NO.PZ2018062004000167 [ CFA I ]

NO.PZ2018062004000167 问题如下 Relevant ta about a mecinstrument of company T is listefollowing, the instrument is sol$510,000. The result of the sales of the instrument the enof 2016 is closest to: A.a loss of $378,182 B.a gain of $378,182 C.a gain of $240,565 B is correct. Baseon the given twe cthe equation that:the sales of the instrument = Sale procee – Carrying amount= Sale procee – (Acquisition cost – Accumulatepreciation)= 510,000 – {200,000 – [((200,000 –50,000)/11 years) × 5 years]}= 378,182. 这道题问的不是卖这个资产获得的现金流是多少，而是gain or loss么？

NO.PZ2018062004000167 问题如下 Relevant ta about a mecinstrument of company T is listefollowing, the instrument is sol$510,000. The result of the sales of the instrument the enof 2016 is closest to: A.a loss of $378,182 B.a gain of $378,182 C.a gain of $240,565 B is correct. Baseon the given twe cthe equation that:the sales of the instrument = Sale procee – Carrying amount= Sale procee – (Acquisition cost – Accumulatepreciation)= 510,000 – {200,000 – [((200,000 –50,000)/11 years) × 5 years]}= 378,182. 1、5万残值是报废前的吧？不是12年购买之时的？2、可能购买之时残值小，购买成本很高吗

NO.PZ2018062004000167 问题如下 Relevant ta about a mecinstrument of company T is listefollowing, the instrument is sol$510,000. The result of the sales of the instrument the enof 2016 is closest to: A.a loss of $378,182 B.a gain of $378,182 C.a gain of $240,565 B is correct. Baseon the given twe cthe equation that:the sales of the instrument = Sale procee – Carrying amount= Sale procee – (Acquisition cost – Accumulatepreciation)= 510,000 – {200,000 – [((200,000 –50,000)/11 years) × 5 years]}= 378,182. 解答中the sales of the instrument = Sale procee – Carrying amount= Sale procee – (Acquisition cost – Accumulatepreciation)= 510,000 – {200,000 – [((200,000 –50,000)/11 years) × 5 years]}= 378,182.红字标注的这个50,,000是指2012.1.1买这台设备时的设备残值吗？如果是的话，怎么理解2012.1.1买设备的支出（200,000）减去当时设备的残值，再除以设备预期使用时间（11）的逻辑呢？另外，残值不是指设备在折旧完后的价值吗？这道题的意思是2012.1.1买设备时该设备就已经折旧完了？折旧完后的残值是50,000?谢谢。

NO.PZ2018062004000167问题如下 Relevant ta about a mecinstrument of company T is listefollowing, the instrument is sol$510,000. The result of the sales of the instrument the enof 2016 is closest to: A.a loss of $378,182B.a gain of $378,182C.a gain of $240,565B is correct. Baseon the given twe cthe equation that:the sales of the instrument = Sale procee – Carrying amount= Sale procee – (Acquisition cost – Accumulatepreciation)= 510,000 – {200,000 – [((200,000 –50,000)/11 years) × 5 years]}= 378,182.老师看看 一般残值是0 这道题是50，000 所以这么算的对吧

NO.PZ2018062004000167问题如下 Relevant ta about a mecinstrument of company T is listefollowing, the instrument is sol$510,000. The result of the sales of the instrument the enof 2016 is closest to: A.a loss of $378,182B.a gain of $378,182C.a gain of $240,565B is correct. Baseon the given twe cthe equation that:the sales of the instrument = Sale procee – Carrying amount= Sale procee – (Acquisition cost – Accumulatepreciation)= 510,000 – {200,000 – [((200,000 –50,000)/11 years) × 5 years]}= 378,182.感觉讲义找不到，在哪里呢