温同学2020-06-29 10:50:53

49. Acme Corp. purchased a new stamping machine for $100,000, paid $10,000 for shipping, and paid $5,000 to have it installed in their plant. Based on an estimated salvage value of $25,000 and an economic life of six years, the difference between straight-line depreciation and double-declining balance depreciation in the second year of the asset's life is closest to: A. $7,220. B. $10,556. C. $16,666. 您的答案：C 正确答案：B 得分：0分 解析: Straight line depreciation is (100,000 10,000 5,000 ? 25,000) / 6 = 15,000 each year. Double-declining balance depreciation in the second year is: 115,000 (2/3) (1/3) = 25,556. The difference is $10,556. Remember that salvage value is not part of the declining balance calculation. 这道题计算DDB，我有问题。资产原值（不包含剩余价值）/6年*2=资产原值*1/3（按照1/3来折旧），第二年还剩下5年，资产原值*1/3*2/5哇？