中级财务会计英文版.课后答案(chap06).doc
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Exercise6-1
1.Straight-line:
$33,000-3,000
=$6,000peryear
5years
2.Sum-of-the-years’digits:
Year
Depreciable
Base
X
Depreciation
RateperYear
=
Depreciation
2011
$30,000
$10,000
2012
30,000
8,000
2013
30,000
6,000
2014
30,000
4,000
2015
30,000
2,000
Total
$30,000
Exercise6-1（concluded）
3.Double-decliningbalance:
Straight-linerateof20%（1÷5years）x2=40%DDBrate.
Year
BookValueBeginning
ofYearX
Depreciation
Rateper
Year=
Depreciation
BookValue
EndofYear
2011
$33,000
40%
$13,200
$19,800
2012
19,800
40%
7,920
11,880
2013
11,880
40%
4,752
7,128
2014
7,128
40%
2,851
4,277
2015
4,277
*
1,277*
3,000
Total
$30,000
*Amountnecessarytoreducebookvaluetoresidualvalue
4.Units-of-production:
$33,000-3,000
=$.30permiledepreciationrate
100,000miles
Year
Actual
Miles
DrivenX
Depreciation
Rateper
Mile=
Depreciation
BookValue
Endof
Year
2011
22,000
$.30
$6,600
$26,400
2012
24,000
.30
7,200
19,200
2013
15,000
.30
4,500
14,700
2014
20,000
.30
6,000
8,700
2015
21,000
*
5,700*
3,000
Totals
102,000
$30,000
*Amountnecessarytoreducebookvaluetoresidualvalue
Exercise6-2
1.Straight-line:
$115,000-5,000
=$11,000peryear
10years
2.Sum-of-the-years’digits:
Sum-of-the-digitsis（[10（10+1）]÷2）=55
2011 $110,000x10/55 = $20,000
2012 $110,000x9/55 = $18,000
3.Double-decliningbalance:
Straight-linerateis10%（1÷10years）x2 =20%DDBrate
2011 $115,000x20% =$23,000
2012 （$115,000-23,000）x20% =$18,400
4.Onehundredfiftypercentdecliningbalance:
Straight-linerateis10%（1÷10years）x1.5 =15%rate
2011 $115,000x15% =$17,250
2012 （$115,000-17,250）x15% =$14,663
5.Units-of-production:
$115,000-5,000
=$.50perunitdepreciationrate
220,000units
2011 30,000unitsx$.50=$15,000
2012 25,000unitsx$.50=$12,500
Exercise6-3
1.Straight-line:
$115,000-5,000
=$11,000peryear
10years
2011 $11,000x3/12 = $2,750
2012 $11,000x12/12 = $11,000
2.Sum-of-the-years’digits:
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
3.Double-decliningbalance:
Straight-linerateis10%（1÷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
4.Onehundredfiftypercentdecliningbalance:
Straight-linerateis10%（1÷10years）x1.5 =15%rate
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）
5.Units-of-production:
$115,000-5,000
=$.50perunitdepreciationrate
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
or,
2012 （$260,000–57,778）x1/3 = $67,407
Exercise6-9
Requirement1
Asset
Cost
Residual
Value
Depre
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