问题已解决
第五題答案中2020年的折舊額不是很明白
FAILED
FAILED
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您好,我來回答這題目
2023 04/28 14:16
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2023 04/28 14:17
好滴,2020年的折舊不是很理解
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2023 04/28 14:18
固定資產(chǎn) 入賬價值是360
雙倍余額:
先算如果是自然年度的話:
第一年折舊=360*2/5=144
第二年折舊( 360-144)*2/5=86.4
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2023 04/28 14:18
但是這題目跨年了
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2023 04/28 14:19
那么變成這樣了:
2019.6-2020.5 折舊是 144
2020.6-2021.5 折舊是 86.4
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2023 04/28 14:24
2019年就7個月的折舊 2019.6-2019.12
144*7/12=81
2020年:
2020.1-2020.5 這五個月:
144*5/12=60
2020.6月:
86.4/12=7.2
那么合60+7.2=67.2
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2023 04/28 14:24
因為是跨年了,所以這個折舊要分段計算,從5月份斷開,
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2023 04/28 14:25
那答案中的67.2是怎么算出來的
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2023 04/28 14:27
您看,
2020年:
2020.1-2020.5 這五個月:
144*5/12=60
2020.6月一個月
86.4/12=7.2
那么合計60+7.2=67.2
因為是跨年了,所以這個折舊要分段計算,從5月份分割。
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2023 04/28 14:27
2019年的折舊是360*2/5/12*7
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2023 04/28 14:28
是的呀
2019年就7個月的折舊 2019.6-2019.12
144*7/12=84
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2023 04/28 14:29
就是說 2019.6-2020.5 用144計算
從2020.6-2021.5用86.4計算。
5月份為分割點
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2023 04/28 14:31
雙倍余額遞減法,就是這么算的
第一年折舊:原值*2/5
第二年折舊 :(原值-第一年折舊)*2/5
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2023 04/28 14:33
依次類推來計算;
就是最后的兩年的折舊計算不一樣
是
(原值-前面所有年份的累計折舊-凈殘值)/2
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2023 04/28 14:38
明白了,謝謝
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2023 04/28 14:38
不客氣。
祝您考試順利通關(guān)。
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