备考CFA考试你知道固定资产的折旧Depreciation考试题吗？是不是掌握了这些知识点呢？今天看看这个知识点的考试题，看看你能做对吗？
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.
【本题答案】B
【本题解析】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.
这就是2022年CFA考试中道固定资产的折旧的考试题，如果你还有其他问题的话，可以在线咨询我们老师，我们老师为你准备了CFA考试资料和课程，同时我们这边有CFA考试题库和模拟测试，有需要可以扫一扫预约哦！
