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：
•Selling price (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). The amount of loss is given, $2 million. To calculate the book value of the equipment sold, find the historical cost of the equipment and the accumulated depreciation on the equipment.
•Beginning balance of equipment of $100 million plus equipment purchased of $10 million minus ending balance of equipment of $105 million equals the historical cost of equipment sold, or $5 million.
•Beginning accumulated depreciation of $40 million plus depreciation expense for the year of $8 million minus ending balance of accumulated depreciation of $46 million equals accumulated depreciation on the equipment sold, or $2 million.
•Therefore, the book value of the equipment sold was $5 million minus $2 million, or $3 million.
•Because the loss on the sale of equipment was $2 million, the amount of cash received must have been $1 million.
算期初期末价值时，不是已经减掉各自年份的折旧了么？为什么用BASE法则时还要再减一次？
