[請益] 會計一題
各位大大好
小弟想請問下面一題會計
1.X2年,光良公司以成本400000購入設備,估計可以使用10年,殘值40000
,採直線法折舊。X6年光良公司花費48000對設備進行全面整修,估計可以
延長兩年使用期限,且殘值估計不變,請問該設備X6年之累計折舊為?
A)177000
B)165000
C)129000
D)158000
我覺得這題答案是A,可是正確解答給C
我不懂為何還要177000-48000=129000
不懂為何累計折舊還需要扣除對設備全面整修的錢?
感謝各位大大
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※ 編輯: qwerty123 (61.31.135.252), 06/10/2014 19:12:55
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