發(fā)布時(shí)間：2015-10-19 13:50 來源：高頓網(wǎng)校 我要發(fā)言 [字號(hào)：大 中 小]
| 正文 |
Question：An organisation's asset register shows a carrying value of $145,600. The non-current asset account in the nominal ledger shows a carrying value of $135,600. The difference could be due to a disposed asset not having been deducted from the asset register.
Which one of the following could represent that asset?
A. Asset with disposal proceeds of $15,000 and a carrying value of $5,000
B. Asset with disposal proceeds of $5,000 and a carrying value of $5,000
C. Asset with disposal proceeds of $15,000 and a loss on disposal of $5,000
D. Asset with disposal proceeds of $15,000 and a profit on disposal of $5,000
The correct answer is: Asset with disposal proceeds of $15,000 and a profit on disposal of $5,000.
解析：If disposal proceeds were $15,000 and profit on disposal is $5,000, then carrying value must be $10,000, the difference between the asset register figure and the non-current asset account in the nominal ledger.
|
| 導(dǎo)航大圖 | |
| 責(zé)任編輯 | |
| 導(dǎo)語 | |
| 大標(biāo)題 | |
| 標(biāo)題一 | |
| 標(biāo)題二 | |
| 標(biāo)題三 | |
| 標(biāo)題四 |
相關(guān)熱點(diǎn)：
上一篇：上一篇：ACCA F2模擬題：分步成本計(jì)算法
下一篇：下一篇：ACCA F4模擬練習(xí)題：合同法
