端数処理(小数点以外) Flashcards by y h | Brainscape

Q

中古資産の耐用年数

A

1年未満『切捨て』
(耐用年数短い
→償却率大きい
→納税者有利)

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Q

減価の額

償却率

A

同種資産の耐用年数×1.5
→xx年(1年未満『切捨て』)
→旧定額法償却率

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Q

減価の額

非業務供用期間

A

6月未満切捨て、

6月以上切上げ

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