[請益]102台企銀會計
正興煤礦公司 20x1年中取得煤礦一座 成本 $400,000 估計蘊藏100,000噸煤
於開採30,000噸後 又支付開發成本$50,000 發現新礦層 估計有40,000噸 若發現第一年
開採15,000噸 則該年之折耗額為
A $38,182 B $45,000 C $60,000 D $123,750 答案為B
請問如何計算謝謝
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