高頓網(wǎng)校USCPA責(zé)任小編在此為各位學(xué)員提供以下考試輔導(dǎo)相關(guān)內(nèi)容僅供參考，希望能夠給大家?guī)?lái)幫助！
　　On December 31, Year 1, Byte Co. had capitalized software costs of $600,000 with an economic life of four years. Sales for Year 2 were 10% of expected total sales of the software. At December 31, Year 2, the software had a net realizable value of $480,000. In its December 31, Year 2 balance sheet, what amount should Byte report as net capitalized cost of computer software?
　　研發(fā)成本會(huì)計(jì)核算
　　a. $450,000
　　b. $432,000
　　c. $480,000
　　d. $540,000
　　Explanation
　　Choice "a" is correct. Amortization of capitalized software costs equals the greater of straight-line amortization or sales revenue from the software for the period ÷ total projected sale.
　　Dec. 31, Year 1 balance $ 600,000
　　Year 2 amortization = 600,000 ÷ 4 = (150,000)
　　Dec. 31, Year 2 net capitalized cost $ 450,000
　　小編溫馨寄語(yǔ)：所有的成功都不是一蹴而就的，而是萬(wàn)分的努力與汗水。

 USCPA官方微信
掃一掃微信，*9時(shí)間獲取USCPA考試時(shí)間提醒，體驗(yàn)全新備考方式
 
高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開(kāi)通，通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、?？迹瑢?duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報(bào)考指南：2014年USCPA報(bào)考指南 
　　考前沖刺：USCPA 考試試題   考試輔導(dǎo)
　　高清網(wǎng)課：USCPA網(wǎng)絡(luò)課程