Re: [問題]資產交換問題

看板Accounting (會計)作者 (希望~夢想會成真)時間16年前 (2009/03/11 22:50), 編輯推噓0(000)
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※ 引述《qqkidqq (acc)》之銘言: : on January2,2005, A company traded in an old delivery truck for a newer model. : Data relative to the old and new trucks follow: : old truck : _____________________________________________________ : original cost $18,000 : accumulated depreciation as of January2,2005 12,000 : average published retail value 5,000 : new truck : _____________________________________________________ : list price $30,000 : cash price without trade-in 27,000 : cash paid with trade-in 22,000 : Q:what should be the cost of the new truck for financial accounting purposes? : A:$22,000 B:$27,000 C:$28,000 D$30,000 : 請問各位會計高手,這題答案是b嗎?還是a?有點不解! 這題類似作價的資產交換 New 27,000 A/D 12,000 Loss 1,000 Old 18,000 Cash 22,000 如有錯可告知 謝謝 -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 61.227.100.37
文章代碼(AID): #19jy-SnN (Accounting)
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文章代碼(AID): #19jy-SnN (Accounting)