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英文会計の問題が理解できません！！
英文会計を始めて一週間。問題を解いていたのですが、回答を紛失しお手上げ状態です。助けてください。 Ｑ．Which of the following depreciation methodl allocates equal amounts of depreciation to each full period of an asset's useful life? a.Units of production b,Straight line c.Diminishing value d.Sum of the year's digits 一体どれが正解なのでしょう？理由も教えてください。
- kalmen55
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ヒントです。 Depreciation expense（減価償却費）が各計上時に同じ額になるのがどれかを考えれば正解はおわかりになると思います。 a）年度ごとの生産数がベースです。生産量が違ったらどうなりますか？ b）年度ごとの減価償却費は一定です。 c）減価償却のレイトは一定ですが、もととなるコストは前年度の減価償却費を引いた額になります。 d）もととのなるコストは一定ですが、減価償却のレイトが毎年違います。
その他の回答 (1)
- litsa1234
- ベストアンサー率28% (230/795)
Straight-line depreciationです。 http://en.wikipedia.org/wiki/Depreciation に詳しく書いてありますのでお読みください。 参考まで。
お礼
ありがとうございました。 正解は分かりましたが、なぜＳｔｒａｉｇｈｔ ｌｉｎｅなのかは私の乏しい英語力では理解できませんでしたが、時間をかけて訳して行きたいと思います。
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!!!! 解りました！Ｄｅｐｒｅｃｉａｔｉｏｎの各内容、問題の真意ともに理解しました。なるほど、そういうことを言ってたんですね・・・。 ｄｄｅａｎａさん。ありがとうございます。答えではなく、ヒントをくれたことが理解につながりました。