NO.PZ2023081403000156
问题如下：
Silverago Incorporated, an international metals company, reported a loss on the sale of equipment of $2 million. In addition, the company’s income statement shows depreciation expense of $8 million and the cash flow statement shows capital expenditure of $10 million, all of which was for the purchase of new equipment. Using the following information from the comparative balance sheets, how much cash did the company receive from the equipment sale?
选项：
A.
6 milion
B.
5 milion
C.
1 milion
解释：
•Sellingprice (cash inflow) minus book value equals gain or loss on sale; therefore,gain or loss on sale plus book value equals selling price (cash inflow). Theamount of loss is given, $2 million. To calculate the book value of theequipment sold, find the historical cost of the equipment and the accumulateddepreciation on the equipment.
•Beginningbalance of equipment of $100 million plus equipment purchased of $10 millionminus ending balance of equipment of $105 million equals the historical cost ofequipment sold, or $5 million.
•Beginningaccumulated depreciation of $40 million plus depreciation expense for the yearof $8 million minus ending balance of accumulated depreciation of $46 millionequals accumulated depreciation on the equipment sold, or $2 million.
•Therefore,the book value of the equipment sold was $5 million minus $2 million, or $3million.
•Becausethe loss on the sale of equipment was $2 million, the amount of cash receivedmust have been $1 million.
两个基本公式: BV初始+买价-卖的BV-折旧=BV年末。 Gain=卖价-卖BV。 代入数值: BV初始为100，买价为10，折旧为8，BV年末为105，得到卖的BV为-3。代入数值: Gain为-2，得到卖价为1。 好像也算出来了。但是计算过程中，卖掉的资产的账面净值为负数-3，这要怎么理解？
