NO.PZ2018062004000168
问题如下:
Relevant data about an intangible asset of company TDC is listed as following, an analyst is trying to calculate the selling price of the asset, the final number is closest to:
选项:
A.? $310,000
B.? $420,000
C.? $410,000
解释:
A is correct. Based on definition, Gain or loss on the sale = Sale proceeds – Carrying amount. We can draw the equation that: -100,000 = Sale proceeds - (500,000-90,000), selling price = (500,000-90,000)-100,000= $310,000
这里的loss on sale是理解成gain or loss的意思,为什么不能理解成selling costs?