備考CFA考試你知道固定資產(chǎn)的折舊Depreciation考試題嗎？是不是掌握了這些知識(shí)點(diǎn)呢？今天看看這個(gè)知識(shí)點(diǎn)的考試題，看看你能做對(duì)嗎？

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.

【本題答案】B

【本題解析】Straight line depreciation is (100,000 + 10,000 + 5,000 - 25,000) / 6 = 15,000each 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.

這就是2022年CFA考試中道固定資產(chǎn)的折舊的考試題，如果你還有其他問(wèn)題的話(huà)，可以在線(xiàn)咨詢(xún)我們老師，我們老師為你準(zhǔn)備了CFA考試資料和課程，同時(shí)我們這邊有CFA考試題庫(kù)和模擬測(cè)試，有需要可以?huà)咭粧哳A(yù)約哦！