答案和详解如下： 36、Correct answer is B "Understanding the Income Statement," Thomas R. Robinson, Hennie van Greuning, Elaine Henry, and Michael A. Broihahn 2008 Modular Level I, Vol. 3, pp. 162-164 "Analysis of Long-Lived Assets: Part II - Analysis of Depreciation and Impairment," Gerald I. White, Ashwinpaul C. Sondhi, and Dov Fried 2008 Modular Level I, Vol. 3, pp. 383-384, 396 Study Sessions 8-32-e, 9-37-b demonstrate the depreciation of long-term assets using each approved method, accounting for inventory using each approved method, and amortization of intangibles; demonstrate how modifying the depreciation method, the estimated useful life, and/or the salvage value used in accounting for long-lived assets affect financial statements and ratios Original depreciation (250,000 - 10,000) / 10 = 24,000 per year. They have taken 1½ years worth (½ year for 2005 and full year for 2006) = 36,000. The new estimate is for 6 years in total and 2 years have passed, so there are 4 years remaining. Revised depreciation (250,000 - 36,000 - 10,000) / 4 = $51,000
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发表于 2009-2-1 15:00
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