NO.PZ2024011002000099
问题如下：
A company decided to exchange a truck that it had purchased three years earlier for a piece of land owned by another company. The following table provides details related to both items:
The income statement for the company that disposes ofthe truck is most likely to report a loss of:
选项：
A.$2,184.00
B.$8,184.00
C.$9,000.00
解释：
The land acquired, and hence the proceeds for the disposition of the truck, is measured at the fair value given up, unless the acquired asset’s fair value is more clearly evident. In this situation, the land’s value is more clearly evident because of the recent sale of identical parcels. Therefore, the income statement will report any difference between the fair value of the land and the carrying amount of the item given up. Determine the carrying value of the delivery vehicle:
An alternativederivation: $57,000 ×(1–0.20)3= $29,184
Determine the gain orloss on the exchange:
Gain = Fair value ofland acquired–Carrying value of truckgiven up = $21,000–$29,184 =–$8,184
计提折旧的时候，不用先减去残值么？ 表格里记录的current fair value不是当前交换的时刻？而是最下面两行说的最近一次交易的时候？
