同学您好。首先提示您，这道题目不是CMA的题目。我这边尝试解答一下。 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. 双倍余额递减法，(40000-5000）*40%=14000， 第二年 （40000-14000）*40%=10400, 依次类推。最后两年除以二。 第二题先算折旧三年的累计折旧，之后用净值减去。 然后用25000减去净值。可以算出gain or loss. 表格题目没有看到问题。