中级财务会计英文版.课后答案(chap06)Word文档格式.doc

中级财务会计英文版.课后答案(chap06)Word文档格式.doc

《中级财务会计英文版.课后答案(chap06)Word文档格式.doc》由会员分享，可在线阅读，更多相关《中级财务会计英文版.课后答案(chap06)Word文档格式.doc（19页珍藏版）》请在冰豆网上搜索。

$10,000

2012

30,000

8,000

2013

6,000

2014

4,000

2015

2,000

Total

Exercise6-1（concluded）

3.Double-decliningbalance:

Straight-linerateof20%（1÷

5years）x2=40%DDBrate.

BookValueBeginning

ofYearX

Rateper

Year=

BookValue

EndofYear

$33,000

40%

$13,200

$19,800

19,800

7,920

11,880

4,752

7,128

2,851

4,277

*

1,277*

3,000

Total

*Amountnecessarytoreducebookvaluetoresidualvalue

4.Units-of-production:

$33,000-3,000

=$.30permiledepreciationrate

100,000miles

Actual

Miles

DrivenX

Mile=

Endof

22,000

$.30

$6,600

$26,400

24,000

.30

7,200

19,200

15,000

4,500

14,700

20,000

6,000

8,700

21,000

*

5,700*

Totals

102,000

Exercise6-2

$115,000-5,000

=$11,000peryear

10years

Sum-of-the-digitsis（[10（10+1）]÷

2）=55

2011 $110,000x10/55 = $20,000

2012 $110,000x9/55 = $18,000

Straight-linerateis10%（1÷

10years）x2 =20%DDBrate

2011 $115,000x20% =$23,000

2012 （$115,000-23,000）x20% =$18,400

4.Onehundredfiftypercentdecliningbalance:

10years）x1.5 =15%rate

2011 $115,000x15% =$17,250

2012 （$115,000-17,250）x15% =$14,663

5.Units-of-production:

=$.50perunitdepreciationrate

220,000units

2011 30,000unitsx$.50=$15,000

2012 25,000unitsx$.50=$12,500

Exercise6-3

=$11,000peryear

2011 $11,000x3/12 = $2,750

2012 $11,000x12/12 = $11,000

Sum-of-the-digitsis{[10（10+1）]/2}=55

2011 $110,000x10/55x3/12 = $5,000

2012 $110,000x10/55x9/12 = $15,000

+ $110,000x9/55x3/12 = 4,500

$19,500

10years）x2 =20%DDBrate

2011 $115,000x20%x3/12 = $5,750

2012 $115,000x20%x9/12 = $17,250

+（$115,000-23,000）x20%x3/12 = 4,600

$21,850

or,

2012 （$115,000-5,750）x20% = $21,850

2011 $115,000x15%x3/12 = $4,313

2012 $115,000x15%x9/12 = $12,937

+ （$115,000-17,250）x15%x3/12 = 3,666

$16,603

Or,

2012 （$115,000-4,313）x15% = $16,603

Exercise6-3（concluded）

220,000units

2011 10,000unitsx$.50= $5,000

2012 25,000unitsx$.50= $12,500

Exercise6-4

Buildingdepreciation:

$5,000,000-200,000

=$160,000peryear

30years

Buildingadditiondepreciation:

RemainingusefullifefromJune30,2011is27.5years.

$1,650,000

=$60,000peryear

27.5years

2011 $60,000x6/12 = $30,000

2012 $60,000x12/12 = $60,000

Exercise6-6

Requirement1

1.Straight-line:

$260,000-20,000

=$40,000peryear

6years

2011 $40,000x8/12 = $26,667

2012 $40,000x12/12 = $40,000

2.Sum-of-the-years’digits:

Sum-of-the-years’digitsis（[6（6+1）]÷

2）=21

2011 $240,000x6/21x8/12 = $45,714

2012 $240,000x6/21x4/12 = $22,857

+ $240,000x5/21x8/12 = 38,095

$60,952

3.Double-decliningbalance:

1/6（thestraight-linerate）x2 =1/3DDBrate

2011 $260,000x1/3x8/12 = $57,778

2012 $260,000x1/3x4/12 = $28,889

+ （$260,000–86,667）x1/3x8/12 = 38,518

$67,407

2012 （$260,000–57,778）x1/3 = $67,407

Exercise6-9

Asset

Cost

Residual

Value

Depre