老师我就想问如果Year3开始改变accounting method 是不是应该追溯调整啊
问题如下图：
选项：
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C. 
解释：
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。。。。。。。。
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
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。
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。
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
