新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
美國(guó)CPA考點(diǎn)解析：資產(chǎn)折舊種類
為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)cpa考試考點(diǎn)解析，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
Types of depreciation methods:
資產(chǎn)折舊種類和需要注意的幾點(diǎn)：
Straight-line depreciation
Sum-of-the-years’ digits
Declining balance
Units of production
Instructor’s tips:
Straight-line is the simplest, and most commonly used, form of depreciation calculation and refers to reduction of the value as per a constant rate.
The reducing balance method allows you to consider a certain depreciation percentage to depreciate the alignment machine rate annually.
Units of production refers to an association between the asset’s ability to do work during its useful life and the decline in the worth of the asset
Application of Effective interest method
【我要糾錯(cuò)】 責(zé)任編輯：小敏
推薦閱讀
相關(guān)資訊
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)