1、中级财务会计英文版课后答案chap06Exercise 6-1 1. Straight-line: $33,000 - 3,000 = $6,000 per year 5 years 2. Sum-of-the-years digits:YearDepreciable BaseXDepreciationRate per Year=Depreciation2011$30,000 $10,000201230,000 8,000201330,000 6,000201430,000 4,000201530,000 2,000 Total$30,000Exercise 6-1 (concluded) 3
2、. Double-declining balance: Straight-line rate of 20% (1 5 years) x 2 = 40% DDB rate.YearBook Value Beginning of Year XDepreciationRate per Year =DepreciationBook ValueEnd of Year2011$33,00040%$ 13,200$19,8002012 19,80040% 7,920 11,8802013 11,88040% 4,752 7,1282014 7,12840% 2,851 4,2772015 4,277* 1,
3、277 * 3,000Total$30,000* Amount necessary to reduce book value to residual value 4. Units-of-production: $33,000 - 3,000 = $.30 per mile depreciation rate 100,000 milesYear Actual Miles Driven XDepreciationRate per Mile =DepreciationBook ValueEnd of Year2011 22,000$.30$6,600$26,4002012 24,000 .30 7,
4、200 19,2002013 15,000 .30 4,500 14,7002014 20,000 .30 6,000 8,7002015 21,000 * 5,700 * 3,000Totals102,000$30,000* Amount necessary to reduce book value to residual valueExercise 6-2 1. Straight-line: $115,000 - 5,000 = $11,000 per year 10 years 2. Sum-of-the-years digits: Sum-of-the-digits is (10 (1
5、0 + 1) 2) = 55 2011 $110,000 x 10/55 = $20,000 2012 $110,000 x 9/55 = $18,000 3. Double-declining balance: Straight-line rate is 10% (1 10 years) x 2 = 20% DDB rate 2011 $115,000 x 20% = $23,000 2012 ($115,000 - 23,000) x 20% = $18,400 4. One hundred fifty percent declining balance: Straight-line ra
6、te is 10% (1 10 years) x 1.5 = 15% rate 2011 $115,000 x 15% = $17,250 2012 ($115,000 - 17,250) x 15% = $14,663 5. Units-of-production: $115,000 - 5,000 = $.50 per unit depreciation rate 220,000 units 2011 30,000 units x $.50 = $15,000 2012 25,000 units x $.50 = $12,500 Exercise 6-3 1. Straight-line:
7、 $115,000 - 5,000 = $11,000 per year 10 years 2011 $11,000 x 3/12 = $ 2,750 2012 $11,000 x 12/12 = $11,000 2. Sum-of-the-years digits: Sum-of-the-digits is 10 (10 + 1)/2 = 55 2011 $110,000 x 10/55 x 3/12 = $ 5,000 2012 $110,000 x 10/55 x 9/12 = $15,000 + $110,000 x 9/55 x 3/12 = 4,500 $19,500 3. Dou
8、ble-declining balance: Straight-line rate is 10% (1 10 years) x 2 = 20% DDB rate 2011 $115,000 x 20% x 3/12 = $5,750 2012 $115,000 x 20% x 9/12 = $17,250 + ($115,000 - 23,000) x 20% x 3/12 = 4,600 $21,850 or, 2012 ($115,000 - 5,750) x 20% = $21,850 4. One hundred fifty percent declining balance: Str
9、aight-line rate is 10% (1 10 years) x 1.5 = 15% rate 2011 $115,000 x 15% x 3/12 = $ 4,313 2012 $115,000 x 15% x 9/12 = $12,937 + ($115,000 - 17,250) x 15% x 3/12 = 3,666 $16,603 Or, 2012 ($115,000 - 4,313) x 15% = $16,603Exercise 6-3 (concluded) 5. Units-of-production: $115,000 - 5,000 = $.50 per un
10、it depreciation rate 220,000 units 2011 10,000 units x $.50 = $ 5,000 2012 25,000 units x $.50 = $12,500Exercise 6-4 Building depreciation: $5,000,000 - 200,000 = $160,000 per year 30 years Building addition depreciation: Remaining useful life from June 30, 2011 is 27.5 years. $1,650,000 = $60,000 p
11、er year 27.5 years 2011 $60,000 x 6/12 = $30,000 2012 $60,000 x 12/12 = $60,000Exercise 6-6Requirement 11. Straight-line: $260,000 - 20,000 = $40,000 per year 6 years 2011 $40,000 x 8/12 = $26,667 2012 $40,000 x 12/12 = $40,0002. Sum-of-the-years digits: Sum-of-the-years digits is (6 (6 + 1) 2) = 21
12、 2011 $240,000 x 6/21 x 8/12 = $45,714 2012 $240,000 x 6/21 x 4/12 = $22,857 + $240,000 x 5/21 x 8/12 = 38,095 $60,9523. Double-declining balance: 1/6 (the straight-line rate) x 2 = 1/3 DDB rate 2011 $260,000 x 1/3 x 8/12 = $57,778 2012 $260,000 x 1/3 x 4/12 = $28,889 + ($260,000 86,667) x 1/3 x 8/1
13、2 = 38,518 $67,407 or, 2012 ($260,000 57,778) x 1/3 = $67,407Exercise 6-9Requirement 1AssetCostResidualValueDepreciableBaseEstimatedLife(yrs.)Depreciationper Year(straight line)Stoves$15,000$3,000$12,0006$2,000Refrigerators 10,000 1,000 9,0005 1,800Dishwashers 8,000 500 7,5004 1,875 Totals$33,000$4,500$28,500$5,675 $5,675 Gr
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