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qqinkon 发表于 2008-7-24 17:30

一道关于折旧的问题

<p>以下是一到关于折旧的一道很简单的题,请大家帮忙看一下:</p><p>Santa runs a large toy shopm In the year ended 31 August 2005. SHe bought the following fixed assets:</p><p>A new cash register for $5,000. this was purchased on 1 December 2004, and was to be depreciated at 10% straight line</p><p>A new delivery van, purchased on 31 March 2005, at a cost of $22,000. the van is to be depreciated at 15% reducing balance.</p><p>Santa charges depreciation on a monthly basis</p><p><strong>What is depreciation charge for the year ended 31 August 2005?</strong></p><p>讲义上的答案如下:</p><p>Cash register&nbsp;&nbsp; 10%*5,000*9/12=375</p><p>Delivery van&nbsp;&nbsp;&nbsp;&nbsp; 15%*22,000*5/12=1,375</p><p>我的疑问是:&nbsp;Delivery van depreciation is charged by reducing banlance method as mentioned,&nbsp;why does it&nbsp;use the straight line method to calculte?&nbsp;<br/></p>

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