9 甲公司於 X1 年初購入一部運輸設備,成本$1,650,000,估計殘值$150,000,可使用 4 年,若採年數合計法提列折舊, 請問 X3 年的折舊為何?
(A)$450,000
(B)$375,000
(C)$360,000
(D)$300,000

答案:登入後查看
統計: A(24), B(10), C(6), D(302), E(0) #1484237

詳解 (共 1 筆)

#1569344

X1:(1,650,000-150,000)*4/10=600,000

X2:(1,650,000-150,000)*3/10=450,000

X3:(1,650,000-150,000)*2/10=300,000

X4:(1,650,000-150,000)*1/10=150,000

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