单选题 An analyst does research about depreciation and gathers the following information about an equipment:
Purchase price $10000
Estimated useful life 7years
Estimated value $1000
Under the diminishing balance depreciation method and a 150% acceleration fac tor, the book value at the end of Year 2 is closest to:
A. $3827
B. $6173
C. $7857

【正确答案】 B
【答案解析】[解析] 第一年折旧:1.5/7×$10000=$2143。
第二年折旧:1.5/7×($10000-$2143)=$1684。
第二年年末的净值为:$10000-$2143-$1684=$6173。