2. 外语
  3. A company bought a machine on 1 October 1996 for $52 000. The machine had an expected life of eight years and an estimated resid

A company bought a machine on 1 October 1996 for $52 000. The machine had an expected life of eight years and an estimated resid

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问题 A company bought a machine on 1 October 1996 for $52 000. The machine had an expected life of eight years and an estimated residual value of $4 000. On 31 March 2001, the machine was sold for $35 000. The company’s fiscal year end is 31 December. The company uses the straight-line method for depreciation and it charges a full year’s depreciation in the year of purchase and none in the year of sale. What is the profit or loss on disposal of the machine?
选项 A、Loss $13 000
B、Profit $7 000
C、Profit $10 000
D、Profit $13 000
答案D
解析 答案为D项。本题的计算过程如下：1996年10月l日购入机器时的成本：$52 000；残值：$4000；每年提取的折旧费=$48000／8=$6000；购入成本：$52000；5年总计折旧=5×$6 000=$30 000；账面净值：$22 000；出售收入：$35 000；利润：$13 000。
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本试题收录于： FECT综合（现代金融业务）题库金融英语（FECT）分类
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