一品公司於 20X4 年 7 月 1 日出售自用機器，售價$80,000，該機器於 20X1 年初購入，成本$300,000，耐用年限 6 年，殘值$27,000，採年數合計法提列折舊，則該機器出售損益為何？
答：【3】
年數合計法之折舊費用=(成本-殘值)*(各年初所剩耐用年數)/耐用年限合計數
X1年初~X4/7/1累計折舊=(300,000-27,000)*(6+5+4+3.5)/(6+5+4+3+2+1)=240,500
X4年/7/1帳面價值=成本-累計折舊=300,000-240,500=59,500
出售損益=80,000-59,500=獲益20,500
請問我的計算過程錯在哪??
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