2. 外语
  3. XYZ Co. Ltd. pays $500 000 for land that contains an estimated 500 000 board feet of timber. The land can be sold for $100 000 a

XYZ Co. Ltd. pays $500 000 for land that contains an estimated 500 000 board feet of timber. The land can be sold for $100 000 a

admin2011-01-24  68
问题 XYZ Co. Ltd. pays $500 000 for land that contains an estimated 500 000 board feet of timber. The land can be sold for $100 000 after the timber has been cut. If XYZ harvests 200 000 board feet in the year of purchase, how much depletion should be recorded?______.
选项 A、$160 000
B、$200 000
C、$100 000
D、$80 000
答案A
解析 答案为A项。board foot“板呎(木材的计量单位)”。自然资源折耗的计算方法是将扣除残值后的递延资产成本，除以估计总贮藏量，确定单位贮藏量的折耗(折耗率)，再乘以当期的采伐(取)量，即为该期的折耗。本题计算过程如下： ($500 000一$100 000)÷500 000=$0．80 per board feet×200 000 board feet=$160 000。故本题选A项。
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