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(46)某企业一固定资产原值为50,000元,预计可使用10年,残值为2,000元,报废拆除时需支清理费500元,试求:一、按定率递减折旧法(即净值折旧法,或称等比递减折旧法)分别计算第五年和第七年的折旧额.二、按变率递减折旧法(即等差递减折旧法)分别计算第三年和第九年的折旧额. (丁世奎)(47)某工厂根据销售门市部预测,计划期间可售出甲商品5000件,乙商品9000件,其他有关资料如下:单位售价:甲商品15元,乙商品25元;单位变动成本:甲商品9元,乙商品18元;保本销售量:甲商
(46) The original value of a fixed asset of an enterprise is 50,000 yuan. It is estimated that it can be used for 10 years and the residual value is 2,000 yuan. When it is dismantled, it needs to pay a clean-up fee of 500 yuan. Try to: 1. Decrease the depreciation method at a fixed rate (ie, the net depreciation The depreciation amounts for the fifth year and the seventh year are calculated separately. Second, the depreciation of the third year and the ninth year are calculated according to the depreciation method of variable rate (that is, the declining method of the equal difference). A. (Ding Shikui) (47) According to the sales and sales department’s forecast, a factory may sell 5,000 A commodities and 9000 B commodities during the plan period. Other relevant information is as follows: Unit price: A commodity 15 yuan, B commodity 25 yuan; Unit change cost: A commodity 9 yuan, B commodity 18 yuan; guaranteed capital sales: A business