同學您好。首先提示您，這道題目不是CMA的題目。我這邊嘗試解答一下。 going concern means the company can be expected to operate continuouslly for a period of time. Depreciation is the assumption that the economic value of certain assets will be gradually consumed during the age of the asset. I. 雙倍余額遞減法，(40000-5000）*40%=14000， 第二年 （40000-14000）*40%=10400, 依次類推。最后兩年除以二。 第二題先算折舊三年的累計折舊，之后用凈值減去。 然后用25000減去凈值。可以算出gain or loss. 表格題目沒有看到問題。