NO.PZ2016012101000167
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:
The result of the sale of the vehicle is most likely:
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:
B 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.
解析:处置固定资产损益=处置收入-固定资产账面价值
处置收入已知为85,000
固定资产账面价值=初始入账价值-累积折旧,其中初始入账价值=100,000
资产为2007年1月1日购买,处置时间为2009年12月31日,一共折旧3年,因此累积折旧=[(初始成本-残值)/预计使用年限]×3=[(100,000-10,000)/9]×3=30,000
则2009年12月31日固定资产账面价值=100,000-30,000=70,000
2009年12月31日处置固定资产收益=85,000-70,000=15,000
如题。。。。。。。。。