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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
admin
2011-01-24
78
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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FECT综合(现代金融业务)
金融英语(FECT)
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