雲林公司於97年初取得一機器設備，成本為$120,000，估計殘值為$0，預估耐用年限為10年，採直線法提列折舊。直到100年初，雲林公司決定改採年數合計法提列折舊，請問100年的折舊費用是多少

問題詳情

82.雲林公司於97年初取得一機器設備，成本為$120,000，估計殘值為$0，預估耐用年限為10年，採直線法提列折舊。直到100年初，雲林公司決定改採年數合計法提列折舊，請問100年的折舊費用是多少？
(A) $21,000
(B) $24,360
(C) $27,960
(D) $28,000

參考答案

答案：A
難度：適中0.571429
統計：A(4),B(0),C(0),D(2),E(0)

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