問題詳情
1. ( ) 下列敘述何者正確？
(A) 公司之折舊方法，由原來的直線法，改為年數合計法，是屬於錯誤更正
(B) 折舊提列之目的為累積資金，俾便未來重新購買資產
(C) 折舊的因素中，成本、殘值、使用年限均為估計數
(D)以定率餘額遞減法提列折舊，比採直線法計提折舊，在資產使用後期折舊額較低 。
(A) 公司之折舊方法，由原來的直線法，改為年數合計法，是屬於錯誤更正
(B) 折舊提列之目的為累積資金，俾便未來重新購買資產
(C) 折舊的因素中，成本、殘值、使用年限均為估計數
(D)以定率餘額遞減法提列折舊，比採直線法計提折舊，在資產使用後期折舊額較低 。
參考答案
答案：[無官方正解]
難度：適中0.5
統計：A(0),B(0),C(0),D(0),E(0)
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