保險理賠金 & 折耗 - 會計
By Jessica
at 2012-07-29T23:09
at 2012-07-29T23:09
Table of Contents
1.A公司投保房屋險,保額4,000,000 共保要求比80%
火災發生前房屋:FV8,000,000 BV10,000,000
火資發生後房屋:FV2,000,000 則保險公司理賠金額?
A.500萬 B.400萬 C.375萬 D.320萬 (92高考)
=>答案為C, 我算是A....
2.郝強測驗題:
甲公司x1購入煤礦,成本$ 8,925,000
估計蘊藏量15,000,000噸,但以目前科技開採85%最經濟,
各項開採設備成本$1,530,000,於採盡後報廢
設備之實際耐用年限為12年。x1年度共開採175萬噸,
出售80%,每噸售價$1,另支付人工成本 $250,000
及其他生產成本$100,000 ,銷售費用 $150,000
1)試算該年折耗:1,225,000
2)折舊費用:210,000
3)純益:-178,000
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