問26
頻出度★★★
有形固定資産の減価償却を表に示した条件で行うとき，当年度の減価償却費は何円か。
| 取得原価 | 480,000 円 |
|---|---|
| 耐用年数 | 4 年 |
| 償却方法 | 定率法 |
| 償却率 | 0.625 |
| 前年度までに減価償却した金額 | 300,000 円 |
平成27年度 秋期 ITパスポート試験 問26
ストラテジ系企業活動 › 会計・財務
This question's explanation and your answers so far.
解説
問 26
- ア
正解 The declining-balance method calculates the current year's depreciation expense by multiplying the opening book value of each period (the undepreciated balance, i.e. the acquisition cost minus the accumulated depreciation up to that point) by a fixed depreciation rate. First find the opening book value: acquisition cost of 480,000 yen minus the 300,000 yen depreciated through the prior year = 180,000 yen. Multiplying this by the depreciation rate of 0.625 gives 180,000 × 0.625 = 112,500 yen, which is the depreciation expense for the current year. Therefore the correct answer is ア (112,500). The key point is that the value the depreciation rate is applied to is neither the acquisition cost nor the accumulated depreciation, but the undepreciated balance at the start of the period.
Incorrectイ
120,000 is the amount from the straight-line method (which depreciates a fixed amount each year), obtained as acquisition cost 480,000 yen ÷ useful life 4 years. This question uses the declining-balance method, so this calculation does not apply and is incorrect.
Incorrectウ
180,000 is merely the opening book value itself (undepreciated balance = 480,000 − 300,000), not the current year's depreciation expense. It is the value before multiplying by the depreciation rate of 0.625, so it is incorrect.
Incorrectエ
187,500 is the value obtained by multiplying the accumulated depreciation of 300,000 yen through the prior year by the depreciation rate of 0.625 (300,000 × 0.625). It mistakes the value to be multiplied by the rate as the accumulated depreciation; correctly it should be applied to the opening book value, so it is incorrect.
ここがポイント
- Declining-balance depreciation for the current year = opening book value (undepreciated balance) × depreciation rate. The value multiplied is neither the acquisition cost nor the accumulated depreciation, but the undepreciated balance at the start of the period.
- Opening book value = acquisition cost − accumulated depreciation through the prior year. Distinguish this from the straight-line method (acquisition cost ÷ useful life).
用語