CSC V1复习卷第 6题 #Chapter 11
panda 老师提问于6年之前
A company purchased a machine for $100,000,000. It has an estimated salvage value of $10,000,000 and useful life of 5 years. Assuming that the company used double-declining balance depreciation method, what would the machine’s accumulated depreciation be after two years of use?$36,000,000
A. $36,000,000
B. $40,000,000
C. $64,000,000
D. $72,000,000
panda 老师回答于6年之前
答案是C。这道题有两个关键点。第一是salvage value is not subtracted from the original cost in calculating depreciation under the double-declining balance. 题目中的double-declining depreciation在depreciation初期不考虑残值的，but it will limit the total depreciation that can be taken. 其次，题目问的是accumulated depreciation, 100/5*2=40%, 所以一年后的残值是$60,000,000. 然后再乘以40%=$24,000,000. 得出第二年depreciation,然后$24,000,000+$40,000,000=$64,000,000
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