葛同學
2017-12-19 04:0297頁16題，是否可以用base法則，具體過程是怎樣的？答案可以看懂，但希望用bese法則做一下
所屬：CFA Level I 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Sinny助教
2017-12-19 09:29
該回答已被題主采納
同學你好，根據(jù)題目的信息，
設(shè)備的Ending year net book value is $59 million (=105 –46),
期初的賬面價值為 $60 million (=100 –40).
根據(jù)base 法則，NBV ending = NBV beginning + purchase – depreciation- book value for sold equipment.
sale of equipment=60+10-8-59= 3 million
Cash received from equipment sale=book value for sold equipment – loss = 3 - 2 =1 million
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