2. 外语
  3. A fixed asset register had a balance of $125 000. A fixed asset, which had cost $12 000, was sold for $9 000 at a profit of $2 0

A fixed asset register had a balance of $125 000. A fixed asset, which had cost $12 000, was sold for $9 000 at a profit of $2 0

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问题 A fixed asset register had a balance of $125 000. A fixed asset, which had cost $12 000, was sold for $9 000 at a profit of $2 000. What is the revised balance on the fixed asset register?
选项 A、$113 000
B、$118 000
C、$125 000
D、$127 000
答案B
解析 答案为B项。fixed asset register“固定资产登记簿”，是指按固定资产类别开设的，用以记录各类固定资产增减变化和结余情况的账簿。它相当于固定资产二级账。固定资产登记簿上登记的是固定资产的账面价值，而非原入账成本。因此，本题先要计算出该固定资产出售时的账面价值：$9000一$2000=$7000。这样，由于该固定资产的出售，调整后登记簿上的余额=$125 000一$7 000=$118 000。故本题选B项。
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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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