e*******r
发帖数: 221 | 1 如果直接贷 fixed assets，还要不要depreciate， 如果贷accumulated depreciation
,
那是不是年末就没有depreciation Expense?
可能很简单，只是我自己绕住了，盼解答 |
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c******l
发帖数: 94 | 2 第二次考audit，73分fail，report还没有收到，都不知道错在哪了，考完我感觉挺好
的。
有个选择题是问auditor在什么情况下可以接受internal audit engagement,我当时觉
得四个选项都不对，就瞎懵了一个。我记得在GAAS下，接受internal audit
engagement应该会影响independence吧？但是我记得好像International auditing
standards好像是允许auditor接受internal audit engagements的，对吗？
遇到一个很难的simulation，audit financial derivatives. 根据题目给出的每个
description来判断control risk和detection risk是增加还是减少。 我只记得一个
description, 大概是说management 用daily trading data from internet 来记录
investment的value，请问大家，这个对CR 和DR是怎么影响啊？我当时选的是CR 减小
，DR增加。
还... 阅读全帖 |
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d*****y
发帖数: 178 | 3 1) 有一个checkmark是在一个balance sheet account的beginning balance, 我当时想
的是要和prior year ending balance对应，但是procedures里面没有，就选择了match
with prior year workpaper, 因为我觉得prior year balance sheet就属于prior
year workpaper吧。---> 这个正确
2）第二个checkmark是在depreciation，这个应该是选择recalculate depreciation,
对吧？---> 这个正确
3）第三个好像是在total ending assets处,这个怎么查阿，把所有assets再加一遍?
我瞎选了一个procedure， 是confirm the number with controller, 这个肯定不对吧
？---> 这个不对，加一遍是对的。
4) 第四个好像是在fixed assets处（不包括accumulated depreciation)，当年没有任
何变化，这怎么查？其他的问题都记不清... 阅读全帖 |
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y***u
发帖数: 73 | 4 谢谢！我估计记账的时候应该按照accrual basis 做了，因为QB生成的B/S上标明
accrual basis.可能只有depreciation这块是按TAX RETURN来做的。明天我再和老板确
认一下。现在思路清楚多了
1.先在QB里面改depreciation method
2.计算Deffered tax liabatilies
3.调整INCOME STATEMENT 里面的tax expense,current+defferred liabilites.
谢谢你们的回复！
另外你说的 "用Depreciation GAAP 用SL， tax 用MACRS或者section 179，转换的话
应该用excel 算 |
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t******f
发帖数: 509 | 5 2 issues: 1) what's the beginning and ending accumulated depreciation for
other assets? 2) is the 2.2M book depreciation or tax depreciation? what
about the balance sheet, are they for tax as well? 3) 2010 has bonus option,
you might have to consider that into your MACRS factor. |
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b********n
发帖数: 1651 | 6 becker 的financial 3, 在intercompany transaction 的结尾部分介绍了个example,
是关于subsequent year workpaper elimination journal entry (这部分becker要求
read for homework)。可是怎么也搞不明白为什么jounal entry会是：
DR: Retained earnings
CR: machinery
CR: accumulated depreciation
第一年的时候intercompany gain和excess depreciation不就已经用eliminating
entry给抵消掉了吗？（DR: intercompany gain on sale of machinery; CR:
Machinery; CR: Accumulated depreciation)
为什么还需要在来年再用retained earnings抵消啊？
谢谢！ |
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y******a
发帖数: 590 | 7 I didn't understand you earlier. You mean I can claim annual depreciation
on real estate, just like I claim depreciation on my computer over 3 years,
is that correct? But do I have to own a business to claim that depreciation
? |
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n******h
发帖数: 2482 | 8 I have to admit it's not 100% gift. However if you don't agree a 0% loan
in a depreciating currency is somewhat "gift", I would really appreciate
if you can lend your money at 0% to me.
If you are not aware of the Bernanke printing press and the issue of
depreciating US $, I recommend you to read more economic news and spend
less time on this board. |
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b*******a
发帖数: 675 | 9 在Financial Analysis里，利息是不记入Operating CF，而记入Financing CF
OCF=Operating Income + Depreciation -Tax
在会计的CF Statement里，OCF是包括利息支出的
OCF=Net Income + Depreciation + Deferred Tax + Adjustments of non-cash
current assets and liabilities
你说的是会计的算法。原文应该是第一种算发，因为他还要考虑另外再扣除利息。
不管是哪种算法铁路的建设基金肯定都说应该加上的。
以后几年的问题是这个运营现金流能否承受原来越大的还本付息压力的问题。
根据去年审计署的报告，从2007年到2009年，铁道部每年还本付息分别约为386亿元、
418亿元和733亿元，同期税后铁路建设基金分别是533.5亿元、550亿元和549亿元。铁
道部公布的数据，2010年旅客发送量完成16.8亿人，货物发送量完成36.3亿吨，运输收
入完成4488亿元(人民币，下同)，分別比上一年增长9.9%、9.3%和18... 阅读全帖 |
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d**********i
发帖数: 4877 | 10 一个纯进口国，从能源到工业制成品都要外国输入，卢比贬值了5.1%。
很有点像1985年时期的中国。但是中国当时能源自给，有前人留下的基础设施，有交通
，重工， 和其他没有让邓公卖光的造血企业。
MUMBAI: The rupee weakened 90 paise against the dollar to close at a record
low of 58.77 on Tuesday, moving in tandem with a slide in the value of most
emerging market currencies, with the domestic currency and the Russian
rouble leading the fall.
The sharp fall in the value of the rupee will spur inflation and force the
government to hike prices of fuel. It also increases prices of local gold
vis-a-... 阅读全帖 |
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d*********2
发帖数: 48111 | 11 商业用房有个很大问题, depreciation. 你如果用了这个项目折扣了收入进行了免税.
那现在别人按depreciated price来折算你是没有办法的.
美国政府行为一般总有法律借口可用, 平民很难取巧. 不用律师从法规条文合理性上进
行反击, 基本没有胜算.
20 |
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m**i
发帖数: 9848 | 12 The effect of QE(aka USD depreciation) finally shows up after the Fed is
ready to raise the interest rate.
Every country is burning their reserves and depreciating their currencies. |
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S**C
发帖数: 2964 | 13 So the next session fixing will be higher, the depreciation speed will be
hopefully more manageable to avoid panic, and doing it at the closing hour
to use minimum amount of USD reserve, yet the whole process is still market
driven to blunt political backlash in other capitals.
I do not think there can be any better action right now, given depreciation
and avoiding apparent manipulation are both necessary. |
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m********5
发帖数: 17667 | 14 美元吸血从1971年就开始了，由于美国实际控制IMF, 导致改革一直无法进行。因此SDR
实际上没有成为当时预期的国际储备符号，现在也在总国际储备中占2-4%之间浮动。中
国的理想是建立一个新的超政权的国际储备货币，所有的贸易国家都要参加，避免大国
输出通胀和金融危机。但在IMF框架下，美国拥有否决权，如果以IMF的框架进行改革，
那么永远不可能实现。因此SDR加入不加入其实关系并不大。理论上如果IMF不让RMB加
入，则提供了让中国自立门户的口实，因此加入实际上是把球又踢给了TG, 自立门户的
时间又得推後。
At Bretton Woods in July 1944, the US dollar replaced the pound sterling as
the world reserve currency (WRC), backed by gold at US$35 per oz of gold.
Previously, the Western WRCs were first,the Portuguese escudo, followed by
the Spanish peso... 阅读全帖 |
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d*****s
发帖数: 5610 | 15 利润有很多说法，按照西方会计是这样的。
Sales
- cost of goods sold
= Gross profit (1)
- selling and general adm expense
- depreciation and amortization
= EBIT, earnings before interest and tax (2)
- Tax
- interest
= Net income = Net profit (3)
1, 2, 3 都可以说是利润，但要看了。那个6.91肯定是乱算的。
但是中铁更重要的是cash flow from operation。
Net Income
+ Depreciation and amortization
- increase in noncash working capital
= cash flow from operation |
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h******t
发帖数: 872 | 16 https://www.yahoo.com/tech/worlds-fastest-supercomputer-entirely-made-china-
survey-092602807--finance.html
JimJim1 hour ago
"China has poured money into big-ticket science and technology projects as
it seeks to become a high-tech leader." China is the world's high tech
copier. They are technology thieves that can't put a PC together without
reverse engineering the process. Their whole culture is about Technology
Transfer contracts that suck the life out of the Western signatories and
then the C... 阅读全帖 |
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d********9
发帖数: 3927 | 17 关于你说的 depreciation deduction，我非常确定以后卖房子的时候是算 ordinary
income 了。
开始买出租房５０万。卖６０万。
如果有２０万的 depreciation deduction，就要对２０万收 ordinary income tax
rate。
我听说过好多老中卖出租房因为税收赔钱的故事。 |
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i****d
发帖数: 203 | 18 Alcoa Corporation and subsidiaries
Segment Information (unaudited)
(dollars in millions, except realized prices; alumina and aluminum
production and shipments in thousands of metric tons [kmt])
4Q15
2015
1Q16
2Q16
3Q16
4Q16
2016
Bauxite:
Bauxite production (million bone dry metric tons) 11.7
45.3 11.3 10.8 11.1
11.8 45.0
Third-party sales ... 阅读全帖 |
|
发帖数: 1 | 19 The value of the average house depreciates to zero in just 22 years
According to Nomura, a brokerage, the value of the average Japanese house
depreciates to zero in 22 years. (It is calculated separately from the land,
which is more likely to hold its value.) Most are knocked down and rebuilt.
Sales of new homes far outstrip those of used ones, which usually change
hands in the expectation that they will be demolished and replaced. In
America and Europe second-hand houses accounted for 90% of sa... 阅读全帖 |
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N********n
发帖数: 8363 | 20
Why would jobs come back while the labor is becoming even more expensive
after UHC passed? Are you plain stupid? Jobs will be outsourced as fast
as ever w/ each job killing bill Obama passes.
And how's a weakened-dollar driven stock surge a good thing? If you get
a raise of 100% and a dollar depreciation of 50% at the same time, then
do you really get a raise or not?
Uh ... wait. You do understand the relationship between purchasing power
and currency depreciation, right? LOL, such a dumbass. |
|
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m*********a
发帖数: 3299 | 22 NO. the appreciation is mine.
If the property depreciate, banks will not pay me either.
But appreciation is taxable as capital gains. Depreciation is not.
Of course you can walk way by losing your 30% downpayment.
On top of that, I pay property tax which wipes out my appreciation profit. |
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t**********r
发帖数: 882 | 23 你说的这个税后净收入水分太大了。他的financial disclosure form里面的income有
很大的range。首先假设你说的$900MM的收入是对的。如果看这些disclosure 的话，这
个数字远远不是税后的净收入。是不是净收入只有从tax form上看出来。这个
disclosure里面包括很多golf course的收入，很多rent的收入，但是在计算税的时候
，这些收入对应的开支，（人工，维护，mortgage interest etc）需要包括在里面，
而这个cost是不需在disclosure里面显示的。我们没有办法知道这些具体的开支，所以
也就不知道他的最后的净利润，也就不知道多少是需要交联邦收入税的。但是一点可以
肯定的是，净利润是远远小于你说的900MM的。
另外，real estate developer 很重要的一个defer tax 的手段就是depreciation （
完全合法）。这样的话，即使有利润，如果depreciation很多的话，可以做到很少的
taxable income。这点很多租房的小地主们应该很清楚。所以你说的那些他可能交... 阅读全帖 |
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k*z
发帖数: 4704 | 25 Private Party Sales - Sales that occurred on or after January 1, 2006, are not
subject to sales taxes
On private sales that occurred in 2005 or earlier, taxes are paid to DMV based
either on the depreciated Manufacturers Suggested Retail Price (MSRP) or a
vehicle appraisal. Value as declared on a title or Bill of Sale is not
accepted. (NRS 374.112) Appraisals can be completed at the VIN Inspection
Station at larger DMV offices.
If the MSRP is used, the original retail price is depreciated 15% af |
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d******g
发帖数: 6966 | 26 you are so wrong
"
So, buying a car with a loan is essentially like putting money into a
declining-value savings account — you never get out as much as you put
in. A portion of every payment you make is lost to depreciation and
finance charges. What you have "to show" for your investment when your
loan is paid off is only the part that is left over after depreciation
and interest. A terrible investment by any measure. But cars are not
usually purchased as investments, are they?
Leasing, then, is |
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t**********d
发帖数: 638 | 27 If it cost less to repair less expensive cars (just because they are old),
who buys a more expensive one?
Most of the items in his list are wear and tear. Tires, brakes, muffler, CV
Joints. All these things needs to be replaced after certain years. New cars
depreciate faster than older ones because you do not need to pay for the
wear and tear. Old cars depreciates slowly because you need to pay for wear
and tear. There is no such a thing that you can get all the benefits.
For a '98 car, it is ab |
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k***d
发帖数: 536 | 28 when the car is totaled, gap insurance will pay the difference between what
the primary car insurance pay and the loan balance. It only helps you if you
1) buying a new car with say only 5-10% down, and 2) have an accident that
is in the first couple of years into the car loan.
the gap happens because the depreciation of the car is non linear, typically
very high at the first and second year, while the loan payment is linear.
When the car is totaled say after the first year and your downpayment ... 阅读全帖 |
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N**********0
发帖数: 44 | 29 前两天帖过广告，今天把车卖掉了，其实很舍不得，这是我们第一辆车，陪伴了整整3年半，行程约58,560英里。下面汇报一下这3年多来的花费，数据不包括depreciation（因为是旧车，depreciation很少）和保险（波士顿地区保险高，这个数大就不贴出来了：）没有代表性），希望对要买车的新人有些帮助。
1. Gas: $5,574.52 (2045.51加仑),平均约28.63MPG（约70%高速）
2. Repairs(包括Timing belt, Radiator, Tires, Brakes, Muffler等): $3,389.23
3. Maintenance(包括Oil changes, Air Filters, Windshield Wipers等): $331.72
4. Taxes & Fees (Excise tax, Parking Permits, Inspection等): $599.50
总花费：$9,894.97
总里程：58,560 miles
总开车成本：$0.17/mile
如果加上保险，我们在波士顿费用... 阅读全帖 |
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n**y
发帖数: 11447 | 30 修车花了这么多
3年半，行程约58,560英里。下面汇报一下这3年多来的花费，数据不包括depreciation
（因为是旧车，depreciation很少）和保险（波士顿地区保险高，这个数大就不贴出来
了：）没有代表性），希望
|
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n*****t
发帖数: 22014 | 31 晕，买来就 10 年旧的车，花那么多钱修啊，花费稍微大点的就别折腾了，直接 trade
in 得了，尤其 timing belt 这种钱最不值得了
3年半，行程约58,560英里。下面汇报一下这3年多来的花费，数据不包括depreciation
（因为是旧车，depreciation很少）和保险（波士顿地区保险高，这个数大就不贴出来
了：）没有代表性），希望对要买车的新人有些帮助。
|
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p*****p
发帖数: 19331 | 32 timing belt, 换胎，换刹车不算修
3年半，行程约58,560英里。下面汇报一下这3年多来的花费，数据不包括depreciation
（因为是旧车，depreciation很少）和保险（波士顿地区保险高，这个数大就不贴出来
了：）没有代表性），希望对要买车的新人有些帮助。
|
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T***y
发帖数: 6600 | 33 这算的,真精致。
3年半，行程约58,560英里。下面汇报一下这3年多来的花费，数据不包括depreciation
（因为是旧车，depreciation很少）和保险（波士顿地区保险高，这个数大就不贴出来
了：）没有代表性），希望对要买车的新人有些帮助。
|
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j***k
发帖数: 2719 | 34 buy a nice used car is better. new car depreciates too much, especially if u
don;t drive much. Most of the depreciation is related to the age of the car
not the actual miles you drive. |
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p*****u
发帖数: 21812 | 35 5 Year Cost to Own
Volkswagen Routan
5 Year Details
Year 1 Year 2 Year 3 Year 4 Year 5 5 Yr Total
Depreciation $9,269 $3,735 $3,288 $2,915 $2,615 $21,
822
Taxes & Fees $2,275 $0 $90 $0 $90 $2,455
Financing $1,787 $1,432 $1,055 $658 $237 $5,169
Fuel $2,363 $2,434 $2,507 $2,582 $2,660 $12,546
Insurance $1,669 $1,727 $1,788 $1,850 $1,915 $8,949
Maintenance ... 阅读全帖 |
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p*****u
发帖数: 21812 | 36 5 Year Cost to Own
Volkswagen Routan
5 Year Details
Year 1 Year 2 Year 3 Year 4 Year 5 5 Yr Total
Depreciation $9,269 $3,735 $3,288 $2,915 $2,615 $21,
822
Taxes & Fees $2,275 $0 $90 $0 $90 $2,455
Financing $1,787 $1,432 $1,055 $658 $237 $5,169
Fuel $2,363 $2,434 $2,507 $2,582 $2,660 $12,546
Insurance $1,669 $1,727 $1,788 $1,850 $1,915 $8,949
Maintenance ... 阅读全帖 |
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p********0
发帖数: 89 | 37 Total Monthly Payment = Depreciation Fee + Finance Fee
Depreciation Fee = ( Net Cap Cost – Residual ) ÷ Term
Finance Fee = ( Net Cap Cost + Residual ) × Money Factor
就BMW而言,一般可以拿到Net cap cost=93% MSRP+acquisition fee+dealer cost+title license fee-any conquest/incentives. 做7个security deposit可以降低利率.
如果三年后到期,一般还可以再和dealer做个还价, 还能升2k左右(328i).
bimmerfest.com 有讨论. |
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c*******a
发帖数: 203 | 38 Ya leasing German cars makes a lot of sense, if you don't want the troubles
of maintaining a relatively unreliable car, and if you can afford it. Car
depreciates fastest when it's new, and your lease payment covers the
depreciation. |
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c*******a
发帖数: 203 | 39 I am sorry that I found it to be unbelieveable... care to share a link?
Remove the lease financing fees and title fees, etc, the total depreciation
of that Civic DX over 3 years is less than $2000?
Most cars worth 50% - 60% after 3 years, so the car should depreciate about
8k. |
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P***0
发帖数: 368 | 40 It seems that you do not know how to calculate lease payment. Please google
it before you want this option.
Let's assume:
SP = Sale Price
DP = Down Payment/trade-in ....
RD = residual of the car after the term (e.g., 62% MSRP)
MF = money factor
RT = rate = money factor * 2400
TM = Term (36m, 48m or 60m)
Lease payment = depreciation + financial
a rough calculation is: To find the exact calculation, please use google.
depreciation = (SP - DP - RD%*MSRP)/TM
financial = (SP-DP + RD%*MSRP) * MF
Leas... 阅读全帖 |
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P***0
发帖数: 368 | 41 typical lease requires good credit because literally you are borrowing money
from financial institute. So if your friend just came in, it might not be
an option.
lease still starts with bargaining with selling price (same as if you were
buying with cash). After you have the selling price in mind, get to know
the money factor and residual after the term and you can calculate the rough
monthly amount.
Lease payment = depreciation + finance
depreciation = (Selling Price - Residual)/Term
finance =... 阅读全帖 |
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P***0
发帖数: 368 | 42 your link explains very well and similar to mine.
(1) BMW gives companion tickets (fare Q or higher, not necessary Y/B. Q=
slightly discounted economic.)
(2) To make it clear, it is *at least* for lease terms.
Addition on leasing pricing
(1) ED pricing is about 83-84% US MSRP, residual (3yr) is about 62% US MSRP,
US invoice is about 93% US MSRP, but purchasing price is above 95% US MSRP.
If that is the case, the depreciation part over 3 yrs will be (depreciation
is the major part in calculating... 阅读全帖 |
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P***0
发帖数: 368 | 43 对于这个，不敢苟同。
" 新车vs二手?
这是个老生常谈的问题.而且说二手车也要谈多旧的车型.我从2个方面说说:
1. 价格.这方面二手车明显好于新车,不光是购买价格上,新车头30000mi几乎损失一半
的价值,这一点是不会变的.而损失这一半的价值换来的只是车子适合自己的驾驶习惯.
值不值得就见仁见智了. "
如果你比较新车和非常旧的车，你的这个观点可能正确 － 如果不考虑修理保养的费用
。如果将新车和 2／3年旧车，很大程度上不一定。
For example, 2012 Malibu 1LT, a typical price is 17500 or lower (MSRP 24500)
. For a three year old ('09, 30k miles), it is reasonable to be sold at
12000. For a six year ('06, 60k miles), it is reasonable to be sold at 6000
. Not talking about tax. So the depreciation for t... 阅读全帖 |
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w*****n
发帖数: 42 | 44
你怎么算汽车贬值？按多少年Depreciation，最后Residue Value 是多少。我的FORD
Fusion，开了五年，维修总共是一千九百。所以一年是380刀左右。准备开到二十万迈
，也就是八年。 Residue 估计是五百。买得时候是两万刀。按straight line
depreciation，每年使两千四百三十八刀。加起来是每年两千八左右吧。 |
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G*******n
发帖数: 3144 | 45 VEHICLE: 2012 BMW Z4 sDrive35i
COLOR: Alpine White
UPHOLSTERY: Coral Red Kansas Leather
Index Description MSRP
Base Price $55,150.00
2TC 7-Speed Double Clutch Trans (STD) 450.00
ZCW Cold Weather Package 850.00
2XA Sport Steering Wheel W/Paddles 0.00
322 Comfort Access Keyless Entry 500.00
609 Navigation System 2,150.00
Destination and Handling 895.00
TOTAL AS EQUIPPED $59,995.00
SELLING PRICE $52,730.00
Lea... 阅读全帖 |
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c*********0
发帖数: 1676 | 46 在网上搜到一个关于保险，理赔等方面的faq,虽然是Minnesota 的，但应该大多数州在
这方面的定义应该相差无几。在这转载一下，应该对大家急需的时候有所帮助。
FAQ
Can I take my car to the repair shop of my choice?
You have the legal right to choose a repair shop to fix your vehicle. When
reporting your claim, immediately let your insurer know which shop you’d
like to repair your vehicle. Your insurer should not attempt to influence
your decision regarding where to have your vehicle repaired and is obligated
to cover the reasonable costs of repairing your vehicle to its p... 阅读全帖 |
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s****n
发帖数: 4902 | 47 其它装备相同，你应该加钱买TDI。也就是你应该买Touareg TDI Lux／Executive，那
样你得到更多的扭力，更带劲的驾驶感觉，还更省钱。看下面的链接：
http://www.autoblog.com/2013/06/30/new-us-survey-says-diesel-co
Clean Diesels Have Better Fuel Efficiency & Lower Depreciation Than Gas
Vehicles
Highlights from the diesel-gasoline comparisons include:
- Total Cost of Ownership: In the three year timeframe comparison, diesel
vehicles in the mass market passenger car segment are estimated to save
owners significant money, with the VW Jetta owner saving $3,128, the... 阅读全帖 |
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n***s
发帖数: 163 | 49 Lease是这么算的（以下具体参数是基于你选的车型）：
MSRP: MSRP
Selling price: SP
Acquisition fee: $725
Down payment: DP
Cap cost: SP + $725 - DP
Residual: MSRP*64%
Money Factor: 0.0013
Monthly depreciation: (Cap cost - Residual) / 36 = (SP + $725 - DP - MSRP*64
%) / 36
Monthly rent: (Cap cost + Residual) * MF = (SP + $725 - DP + MSRP*64%) * 0.
0013
Total monthly payment: (monthly depreciation + rent) * (1 + tax%)
坦诚的dealer会把计算过程给你，不坦诚的只能靠你倒推。你应该可以倒推到selling
price，然后自己衡量划不划算。
我lease的328i GT是MSRP $52875，selling price $48... 阅读全帖 |
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n***s
发帖数: 163 | 50 Leasing advantages:
1) You only pay sales tax on the depreciation/financing part, instead of on
the total selling price. In certain states (e.g. CA), trade-ins don't reduce
your sales tax on the new car purchase. So if you turn over your cars often
, leasing can save you quite a lot on sales tax alone.
2) Tax deduction (if you have a business) is simpler and faster. Purchased
cars can also have tax deduction, but it's more complicated and slower.
3) If the residual value is high, it can beat pri... 阅读全帖 |
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