新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
"Financial Report":liquidation profit and loss
學習是一個不斷積累的過程，每天學習一點，每天進步一點！為了幫助大家更高效地備考2021年CFA考試，正保會計網(wǎng)校每日為大家上新CFA習題供大家練習。讓網(wǎng)校與您一起高效備考2021年CFA考試，夢想成真！
Questions 1:
The following information is available for an asset purchased at the start of its first year of operations (Year 1):
● Purchase price: $1.8 million
● Estimated useful life: 5 years
● Estimated residual value: $500,000
If the company uses the double declining balance method of depreciation, the depreciation expense in Year 3 will be closest to:
A、 $187,200.
B、 $259,200.
C、 $148,000.
Questions 2:
Under IFRS, it is most appropriate to include which of the following pension costs of a defined-benefit plan in other comprehensive income?
A 、Net interest expense accrued on the beginning net pension liability
B、 Actuarial gains or losses
C、 Employees service cost
View answer resolution
【Answer to question 1】C
【analysis】
C is correct. Under the double declining balance approach, the depreciation rate applied to the carrying amount is double the depreciation rate for the straight-line method. Because the rate for the straight-line method is 20% (1/5), the double declining rate is 40%. Depreciation expense is recorded until the net book value (NBV) reaches the residual value.
B is incorrect. This is the full double declining depreciation expense that would have been recorded if the residual value had been below $388,800:
【Answer to question 2】B
【analysis】
B is correct. Under IFRS, only actuarial gains or losses can be recognized in other comprehensive income. A is incorrect. Net interest expense accrued on the beginning net pension liability is recognized in profit and loss. C is incorrect. Employees service cost is recognized in profit and loss.
成功=時間+方法，自制力是這個等式的保障。世上無天才，高手都是來自刻苦的練習。而人們經(jīng)常只看到“牛人”閃耀的成績，其成績背后無比寂寞的勤奮。小編相信，每天都在勤奮練習，即使是一點點的進步，大家一定可以成為人人稱贊的“牛人”。
推薦閱讀
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號
