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2021-08-15 20:14麻煩老師幫忙解一下這道題At the beginning of the year， W corporation purchased a new piece of equipment to be used in its manufacturing operation. The cost of the equipment was $25,000. The equipment is expected to be used for 4 years and then sold for $4,000. Separately calculating the depreciation expense to be reported for the second year, the third year, and the last year using the double-declining-balance method.
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
186****2951助教
2021-08-16 18:27
該回答已被題主采納
同學，你好
首先，在折舊的最后兩年以前，是不要考慮殘值的，這是會計制度的規(guī)定。最后兩年是余值的平均年限法了。所以最后兩年折舊金額相等。
然后最后兩年是（6250-4000）/2的折舊額度、
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追問
想問一下老師，這里cost是什么意思？成本是什么成本？麻煩您幫忙填一下year3和year4的縱列數(shù)據(jù)，詳細解釋一下計算原理和過程
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追答
具體計算過程和邏輯，見下圖，
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