同学您好。首先提示您,这道题目不是CMA的题目。我这边尝试解答一下。
going concern means the company can be expected to operate continuouslly for a period of time.
Depreciation is the assumption that the economic value of certain assets will be gradually consumed during the age of the asset.
I. 双倍余额递减法,(40000-5000)*40%=14000, 第二年 (40000-14000)*40%=10400, 依次类推。最后两年除以二。
第二题先算折旧三年的累计折旧,之后用净值减去。 然后用25000减去净值。可以算出gain or loss.
表格题目没有看到问题。