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水水 · 2021年10月05日

题看不明白

NO.PZ2018062018000054

问题如下:

Company M purchased a $400,000 equipment with a 3-year useful life at the beginning of 2013, considering the salvage value is zero. The equipment was depreciated on double-declining balance method throughout its useful life. If compamy M shifts to straight-line method at the beginning of 2014, the annual depreciation expense of 2015 tends to be:

选项:

A.

stay the same

B.

smaller than before

C.

greater than before

解释:

C is correct. Under double-declining balance method, the depreciation expense is the highest in the first year, then the expense tends to decline. If company M shifts to straight-line method at the beginning of 2014, the depreciation expense of 2014 and 2015 will be equal, which means the depreciation expense of 2014 is lower than before and that of 2015 is higher than before.

如题所述,2013年加速折旧,2014直线折旧,所以14比13折旧费用低,2015也是直线,所以15和14折旧费一样啊,15跟谁比呢?怎么说明15的折旧费用高,理解不了

2 个答案

lynn_品职助教 · 2022年11月08日

嗨,爱思考的PZer你好:


我们知道直线折旧法的每年折旧费用是一样的,所以2014和2015年的折旧费用应该是一样的,但是之前公司是用加速折旧法的,加速折旧法的第一年折旧费用是最高的,因此如果换成直线折旧法,第一年的折旧费用就会降低,第二年的折旧费用就会增加,这样才能使得14年和15年的折旧费用相等

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Kiko_品职助教 · 2021年10月07日

嗨,从没放弃的小努力你好:


题干:The equipment was depreciated on double-declining balance method throughout its useful life. If …

所以这道题意思是,三年都用加速折旧,跟—如果13年加速,2014年开始变成直线折旧的话。那么15年两种方法下的折旧费用谁高谁低。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

水水 · 2022年11月02日

加速折旧比直线折旧花费多呀,他不是问的2013加速2014直线,2015的费用比3年都加速折旧多还是少,我认为是少了啊

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