李同学2019-01-18 14:01:16

A company is comparing straight-line and double-declining balance amortization methods for a non-renewable six-year license, acquired for $600,000. The difference between the Year 4 ending net book values using the two methods is closest to: A $81,400. B $118,600. C $200,000. 查看解析 上一题 下一题 ?正确答案A 您的答案A本题平均正确率：68% ?Depreciation Method& Amortisation Methods难度：一般 推荐： ? ? ? ? ? 答案解析 As shown in the following calculations, at the end of Year 4, the difference between the net book values calculated using straight-line versus double-declining balance is closest to $81,400. Net book value end of Year 4 using straight-line method= $600,000 - 4 x ($600,000/6 =$200,000. Net book value end of Year 4 using double-declining balance method = $600,000 (1 - 33.33%)/4=$118,600. 请问：我是用***老师的列表的方法算的，每年都算算到第四年，比较慢。 小视频里的用4次方的解法挺不错的，但是没有太理解，能否稍加详细说明一下，我想学一下~