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77 · 2021年01月14日

问一道题：NO.PZ2018062018000056

  1. CFA I
  2. FRA

问题如下：

Company M uses the double-declining balance method to amortize a $120,000 patent, which has a useful life of 4 years. If it shifts to straight-line method, the net book value at the end of Year 3 will witness a difference of:

选项：

A.

$15,000 

B.

$10,000 

C.

$30,000 

解释：

A is correct.

Net book value at the end of Year 3 based on straight-line method =$120,000 - ($120,000×3/4) = $30,000

Net book value at the end of Year 3 based on double-declining balance method = $120,000×(1–0.5)3 = $15,000

The difference = $30,000 - $15,000 = $15,000

没看懂题呢。。怎么算的

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2 个答案

勇往直前 · 2021年11月18日

请问老师，为什么最后两年是平均的？应该第三年还是按照DDB，第四年是剩余的折掉。 另外，题目的意思不是从第三年转成DDB吗？那说明直线法是第三年开始，前面是DDB。

纠纠_品职答疑助手 · 2021年01月15日

嗨，努力学习的PZer你好：


这道题目的意思是如果一家公司对一个120,000 的专利一个是用双倍余额递减法，一个是用直线法摊销。折旧期都是四年的情况下，这两种方法下下第三年的book value的差异是什么样的。

直线法的话，第三年年末，还剩1/4 =$30,000。

双倍余额递减法:

第一年的时候余额为120,000-120,000/4*2=60,000。

第二年的时候余额为60,000-60,000/4*2= 30,000。

第三年的折旧，因为是最后两年，所以平均分配 =30,000/2 = 15,000。余额为15,000

所以第一种方法和第二种方法的差异是$30,000 - $15,000 = $15,000


-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！


blade8932 · 2022年06月28日

请问，加速折旧法中，如何判定最后2年是均分残值，什么时候判定是倒数第二年正常用DDB来算？这道题里哪里暗示了应该最后2年平分？

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