NO.PZ2019120301000212
问题如下:
A financial analyst at BETTO S.A. is analyzing the result of the sale of a vehicle for 85,000 Argentine pesos (ARP) on 31 December 2009. The analyst compiles the following information about the vehicle:
选项:
A.a loss of ARP 15,000. B.a gain of ARP 15,000. C.a gain of ARP 18,333.解释:
SolutionB is correct. The result on the sale of the vehicle equals
Gain or loss on the sale = Sale proceeds – Carrying amount
= Sale proceeds – (Acquisition cost – Accumulated depreciation)
= 85,000 – {100,000 – [((100,000 – 10,000)/9 years) × 3 years]}
= 15,000.
老师,请问这题让求gain 还是loss,是考revaluation model这个考点嘛