2. 职称英语
  3. The " straight-line " method of depreciation______.A、allows an equal amount to b

The " straight-line " method of depreciation______.A、allows an equal amount to b

游客2025-06-20  21
问题 The " straight-line " method of depreciation______.
选项 A、allows an equal amount to be charged as depreciation for each year of the expected use of the asset
B、is computed by dividing the adjusted basis of a property by the estimated number of years of remaining useful life
C、assumes that the depreciation of an asset is a uniform function of time
D、all of the above
答案 D
解析 答案为D项。salvage value“残值”，也称scrap value或residual value。expected useful life“预期有效使用年限”。straight—line depreciation“直线折旧法”，是一种使用最广泛也是最保守的折旧方法。这种折旧法在资产的有效使用年限里每年提取等量的折旧费。每年折旧费的计算公式为： (成本一残值)／预期有效使用年限。该方法假设资产折旧费是时问的不变函数。本题中A项、B项、C项都是对直线折旧法的正确叙述，故选D项。
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