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阿萌酱 · 2023年01月09日

这道题感觉问的有点乱

NO.PZ2017102901000054

问题如下:

A company purchases equipment for $200,000 with a five-year useful life and salvage value of zero. It uses the double-declining balance method of depreciation for two years, then shifts to straight-line depreciation at the beginning of Year 3. Compared with annual depreciation expense under the double-declining balance method, the resulting annual depreciation expense in Year 4 is:

选项:

A.

smaller.

B.

the same.

C.

greater.

解释:

C is correct.

Shifting at the end of Year 2 from double-declining balance to straight-line depreciation methodology results in depreciation expense being the same in each of Years 3, 4, and 5. Shifting to the straight-line methodology at the beginning of Year 3 results in a greater depreciation expense in Year 4 than would have been calculated using the double-declining balance method.

Depreciation expense Year 4 (Using double-declining balance method all five years)

= 2 × Annual depreciation % using straight-line method × Carrying amount at end of Year 3

= 40% × $43,200

Depreciation expense Year 4 with switch to straight-line method in Year 3

= 1/3 × Remaining depreciable cost at start of Year 3

= 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DDB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DDB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。

1 个答案

王园圆_品职助教 · 2023年01月09日

嗨,努力学习的PZer你好:


同学你好,题目的要求请看这句“Compared with annual depreciation expense under the double-declining balance method, the resulting annual depreciation expense in Year 4 is”——意思是用

1.双倍余额递减法折旧2年,然后第3,4,5年都用直线折旧法

2.双倍yue递减法使用5年

问这两种方法下,第4年的折旧比较大小

题目的解析也没有问题,只是省略了一些过程

方法2下

第一年折旧=200*40%=80,第二年折旧=(200-80)*40% = 48,第三年折旧 = (200-80-48)*40% = 28.8, 第四年折旧 = (200-80-48-28.8)*40% =43.2*40% = 17.28(对应英文解析中的第一种方法)

方法1下,由于前两年使用加速折旧,所以需要知道第三年期初的资产carrying value = 200-80-48 = 72

面第3年,第4年,第5年折旧 都相同=72/3 = 24(对应英文解析第二种方法)

所以最后方法1折旧金额更高,应该选A

英文解析是没有问题的,同学再看一下哦

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

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