问题
单项选择题
A depreciable asset with a 4-year useful life and no residual value was bought on 1 January 2011 for $20000. Depreciation in Year 2 is the highest under the:（）
A. straight-line method.
B. 125% declining balance.
C. 175% declining balance.
答案
参考答案：A
解析：
Depreciation 2(straight-line)=$20000/4=$5000。
Depreciation 1(125% declining balance)=1.25/4×$20000=$6250。
Depreciation 2(125% declining balance)=1.25/4×($20000-$6250)=$4297。
Depreciation 1(175% declining balance)=1.75/4×$20000=$8750。
Depreciation 2(175% declining balance)=1.75/4×($20000-$8750)=$2153。