近三年國家考試中級會計學歷屆試題,希望高手大大幫忙!! - 汽車
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By Hazel
at 2013-08-12T00:00
at 2013-08-12T00:00
Table of Contents
(1)丙公司於X3年底發現某機器設備(成本$100;累計折舊$40;無殘值;採直線法提列折舊)的價值可能有減損之虞,經評估後發現,該機器設備之淨公允價值與使用價值分別為$40以及$50,未來的剩餘耐用年限為五年。考量資產減損後,該機器設備於X4年底的帳面值為:A.$48B.$40C.$36D.$30答案:D我的算法:100-40=60
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汽車
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By Ophelia
at 2013-08-15T08:45
at 2013-08-15T08:45
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By Yuri
at 2013-08-16T16:31
at 2013-08-16T16:31
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