"Financial Report":liquidation profit and loss

下載正保會(huì)計(jì)網(wǎng)校APP 訂閱最新報(bào)考消息

來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯：小鞠橘桔 2021/03/15 16:01:39　字體：大小

選課中心

多樣班次滿(mǎn)足需求

選課中心

資料專(zhuān)區(qū)

干貨資料助力備考

資料專(zhuān)區(qū)

報(bào)考指南

報(bào)考條件一鍵了解

報(bào)考指南

學(xué)習(xí)是一個(gè)不斷積累的過(guò)程，每天學(xué)習(xí)一點(diǎn)，每天進(jìn)步一點(diǎn)！為了幫助大家更高效地備考2021年CFA考試，正保會(huì)計(jì)網(wǎng)校每日為大家上新CFA習(xí)題供大家練習(xí)。讓網(wǎng)校與您一起高效備考2021年CFA考試，夢(mèng)想成真！

Questions 1:

The following information is available for an asset purchased at the start of its first year of operations (Year 1):

● Purchase price: $1.8 million

● Estimated useful life: 5 years

● Estimated residual value: $500,000

If the company uses the double declining balance method of depreciation, the depreciation expense in Year 3 will be closest to:

A、 $187,200.

B、 $259,200.

C、 $148,000.

Questions 2:

Under IFRS, it is most appropriate to include which of the following pension costs of a defined-benefit plan in other comprehensive income?

A 、Net interest expense accrued on the beginning net pension liability

B、 Actuarial gains or losses

C、 Employees service cost

View answer resolution

【Answer to question 1】C

【analysis】

C is correct. Under the double declining balance approach, the depreciation rate applied to the carrying amount is double the depreciation rate for the straight-line method. Because the rate for the straight-line method is 20% (1/5), the double declining rate is 40%. Depreciation expense is recorded until the net book value (NBV) reaches the residual value.

Financial Report:liquidation profit and loss

B is incorrect. This is the full double declining depreciation expense that would have been recorded if the residual value had been below $388,800:

【Answer to question 2】B

【analysis】

B is correct. Under IFRS, only actuarial gains or losses can be recognized in other comprehensive income. A is incorrect. Net interest expense accrued on the beginning net pension liability is recognized in profit and loss. C is incorrect. Employees service cost is recognized in profit and loss.

成功=時(shí)間+方法，自制力是這個(gè)等式的保障。世上無(wú)天才，高手都是來(lái)自刻苦的練習(xí)。而人們經(jīng)常只看到“牛人”閃耀的成績(jī)，其成績(jī)背后無(wú)比寂寞的勤奮。小編相信，每天都在勤奮練習(xí)，即使是一點(diǎn)點(diǎn)的進(jìn)步，大家一定可以成為人人稱(chēng)贊的“牛人”。

點(diǎn)擊了解更多CFA考試資訊>>

點(diǎn)擊了解CFA無(wú)憂(yōu)直達(dá)班>>