商业财务第 1198 / 1605 题
A contractor's equipment cost $18,000 and after 3 years of straight-line depreciation (6-year life, no salvage) its book value is:
a.$12,000
b.$3,000
c.$9,000
d.$6,000
解析
Annual depreciation = $18,000 / 6 = $3,000. After 3 years, accumulated depreciation = 3 x $3,000 = $9,000. Book value = $18,000 - $9,000 = $9,000.
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