[CFA level 1模拟真题]Version 5 Questions－Q26 expected, otherwise, principles, accounting, class

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Q26. Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted. ARDEN Company purchased a deliver truck for $75,000 in 2006. ARDEN expected to use the truck for 8 years, and estimated the salvage value to be $5,000. Additionally, ARDEN estimated driving the truck 400,000 kilometers while they owned it. If in 2007 ARDEN dives the delivery truck 42,000 kilometers, the depreciation expense under straight-line and units-of -production methods respectively would be closest to:

	Straight-line method	Units – of-production method
A	$8,750	$7,350
B	$8,750	$7,7875
C	$9,375	$7,350
D	$9,375	$7,7875

 

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答案详解如下：

Q26.   A.   Study Session: 9-41-c

Straight-line        depreciation  (75,000-5,000)/8=$8,750,  units-of-production

((75,000-5,000)/40,000) *42,000=$7,350

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