什麼是residual value 及與net book value 有什麼分別呢??pls help me

In accounting, residual value is the remaining value of an asset after it has been fully depreciated. It is only applicable in using straight-line depreciation method.

The net value of an asset equals to its original cost (its book value) minus depreciation. It can be applied to both straight-line and reducing balance method.

From 3-3-2000 to 30-9-2001, there's roughly 1 year and 7 months.

Therefore

annual depreciation

= $( 8000 - 5000 ) / (19/12) = $1895

working life (y) :

(Cost - residual value) / working life = annual depreciation

(8000 - 2000) / y = 1895

y = 3.2 years

Hope it helps.

References :

http://en.wikipedia.org/wiki/Residual_value

http://www.investorwords.com/3237/net_book_value.html