开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

波妞jybsn1 · 2018年02月26日

问一道题:NO.PZ2017102901000054 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:




看不明白这个算法,跟老师上课说的算法好像不一样,题目不是问与双倍折旧法下的年度折旧相比,第4年的折旧金额是更小了还是更大了吗?

1 个答案
已采纳答案

竹子 · 2018年02月27日

这一题说的是,如果第三年的折旧方法从DDB 变成 直线折旧,那么在第四年里, 相比继续用DDB的方法,用直线折旧法的折旧金额是大还是小。

具体过程如下:


其实计算过程都是一样的,只不过有时表达方式不太一样,只要计算方法是对的,用自己习惯的表示方法即可

愤怒的鱼蛋 · 2019年02月25日

我想问问用直线折旧法时,为什么是除以3,而不是除以5呢?

粉红豹 · 2019年02月25日

因为第三年更改折旧方法,此时还剩下3年(第三年、第四年、第五年),因此欧除以3.

竹子 · 2019年02月25日

嗯,粉红豹同学说的是正确的。

  • 1

    回答
  • 3

    关注
  • 549

    浏览
相关问题

NO.PZ2017102901000054问题如下A company purchases equipment for $200,000 with a five-yeuseful life ansalvage value of zero. It uses the uble-clining balanmethoof preciation for two years, then shifts to straight-line preciation the beginning of Ye3. Comparewith annupreciation expense unr the uble-clining balanmetho the resulting annupreciation expense in Ye4 is:A.smaller.B.the same.C.greater.C is correct. Shifting the enof Ye2 from uble-clining balanto straight-line preciation methology results in preciation expense being the same in eaof Years 3, 4, an5. Shifting to the straight-line methology the beginning of Ye3 results in a greater preciation expense in Ye4 thwoulhave been calculateusing the uble-clining balanmethopreciation expense Ye4 (Using uble-clining balanmethoall five years)= 2 × Annupreciation % using straight-line metho× Carrying amount enof Ye3= 40% × $43,200preciation expense Ye4 with switto straight-line methoin Ye3= 1/3 × Remaining preciable cost start of Ye3= 1/3× $72,000= $24,000更大。。。。。。。。

2023-07-11 08:44 1 · 回答

NO.PZ2017102901000054 问题如下 A company purchases equipment for $200,000 with a five-yeuseful life ansalvage value of zero. It uses the uble-clining balanmethoof preciation for two years, then shifts to straight-line preciation the beginning of Ye3. Comparewith annupreciation expense unr the uble-clining balanmetho the resulting annupreciation expense in Ye4 is: A.smaller. B.the same. C.greater. C is correct. Shifting the enof Ye2 from uble-clining balanto straight-line preciation methology results in preciation expense being the same in eaof Years 3, 4, an5. Shifting to the straight-line methology the beginning of Ye3 results in a greater preciation expense in Ye4 thwoulhave been calculateusing the uble-clining balanmethopreciation expense Ye4 (Using uble-clining balanmethoall five years)= 2 × Annupreciation % using straight-line metho× Carrying amount enof Ye3= 40% × $43,200preciation expense Ye4 with switto straight-line methoin Ye3= 1/3 × Remaining preciable cost start of Ye3= 1/3× $72,000= $24,000 这一题问的是什么意思

2023-02-03 07:27 1 · 回答

NO.PZ2017102901000054问题如下A company purchases equipment for $200,000 with a five-yeuseful life ansalvage value of zero. It uses the uble-clining balanmethoof preciation for two years, then shifts to straight-line preciation the beginning of Ye3. Comparewith annupreciation expense unr the uble-clining balanmetho the resulting annupreciation expense in Ye4 is:A.smaller.B.the same.C.greater.C is correct. Shifting the enof Ye2 from uble-clining balanto straight-line preciation methology results in preciation expense being the same in eaof Years 3, 4, an5. Shifting to the straight-line methology the beginning of Ye3 results in a greater preciation expense in Ye4 thwoulhave been calculateusing the uble-clining balanmethopreciation expense Ye4 (Using uble-clining balanmethoall five years)= 2 × Annupreciation % using straight-line metho× Carrying amount enof Ye3= 40% × $43,200preciation expense Ye4 with switto straight-line methoin Ye3= 1/3 × Remaining preciable cost start of Ye3= 1/3× $72,000= $24,000老师,我理解的这道题目是这间公司前两年是使用B折旧,第三年开始转换到直线法,然后比较第四年在两种折旧方法下的折旧费用。那么按照我的理解就应该是前两年按照B计算,第三年按照直线法。算出来第三年的数之后,第四年用两种方法分别计算比大小?这才是题目翻译过来的要求,可看答案也对不上。

2023-01-09 03:00 1 · 回答

NO.PZ2017102901000054 问题如下 A company purchases equipment for $200,000 with a five-yeuseful life ansalvage value of zero. It uses the uble-clining balanmethoof preciation for two years, then shifts to straight-line preciation the beginning of Ye3. Comparewith annupreciation expense unr the uble-clining balanmetho the resulting annupreciation expense in Ye4 is: A.smaller. B.the same. C.greater. C is correct. Shifting the enof Ye2 from uble-clining balanto straight-line preciation methology results in preciation expense being the same in eaof Years 3, 4, an5. Shifting to the straight-line methology the beginning of Ye3 results in a greater preciation expense in Ye4 thwoulhave been calculateusing the uble-clining balanmethopreciation expense Ye4 (Using uble-clining balanmethoall five years)= 2 × Annupreciation % using straight-line metho× Carrying amount enof Ye3= 40% × $43,200preciation expense Ye4 with switto straight-line methoin Ye3= 1/3 × Remaining preciable cost start of Ye3= 1/3× $72,000= $24,000 问题如下A company purchases equipment for $200,000 with a five-yeuseful life ansalvage value of zero. It uses the uble-clining balanmethoof preciation for two years, then shifts to straight-line preciation the beginning of Ye3. Comparewith annupreciation expense unr the uble-clining balanmetho the resulting annupreciation expense in Ye4 is:A.smaller.B.the same.C.greater.C is correct.Shifting the enof Ye2 from uble-clining balanto straight-line preciation methology results in preciation expense being the same in eaof Years 3, 4, an5. Shifting to the straight-line methology the beginning of Ye3 results in a greater preciation expense in Ye4 thwoulhave been calculateusing the uble-clining balanmethopreciation expense Ye4 (Using uble-clining balanmethoall five years)= 2 × Annupreciation % using straight-line metho× Carrying amount enof Ye3= 40% × $43,200preciation expense Ye4 with switto straight-line methoin Ye3= 1/3 × Remaining preciable cost start of Ye3= 1/3× $72,000= $24,0005年加速折旧法: 20w*2/5=8w (20-8)*2/5=6.4w添加评论 0 01 个答案纠纠_品职答疑助手 · 大约 1 年前嗨,从没放弃的小努力你好这个是用双倍余额递减法之后到第四年年初(第三年年末)固定资产的价值。因为这里原价是 200,000。第一年的折旧 = 200,000 * 2/5 = 80,000. 所以第一年剩余金额为 120,000第二年的折旧= 120,000 * 2/5= 48,000.所以第二年剩余金额为 72,000。第三年的折旧 = 72,000*2/5=28,800,.所以第三年年剩余金额为 43,200。

2022-10-08 01:45 1 · 回答

NO.PZ2017102901000054问题如下 A company purchases equipment for $200,000 with a five-yeuseful life ansalvage value of zero. It uses the uble-clining balanmethoof preciation for two years, then shifts to straight-line preciation the beginning of Ye3. Comparewith annupreciation expense unr the uble-clining balanmetho the resulting annupreciation expense in Ye4 is:A.smaller.B.the same.C.greater.C is correct. Shifting the enof Ye2 from uble-clining balanto straight-line preciation methology results in preciation expense being the same in eaof Years 3, 4, an5. Shifting to the straight-line methology the beginning of Ye3 results in a greater preciation expense in Ye4 thwoulhave been calculateusing the uble-clining balanmethopreciation expense Ye4 (Using uble-clining balanmethoall five years)= 2 × Annupreciation % using straight-line metho× Carrying amount enof Ye3= 40% × $43,200preciation expense Ye4 with switto straight-line methoin Ye3= 1/3 × Remaining preciable cost start of Ye3= 1/3× $72,000= $24,000外国人都这么表达吗?最后一句问题,前面有个annupreciation expense后面又问的annupreciation expense,这个很模糊啊,到底英文是个什么逻辑,求指导

2022-10-07 21:33 1 · 回答