NO.PZ202308140300008102
问题如下：
Q. CROCO S.p.A sells an intangible asset with a historical acquisition cost of EUR12 million and an accumulated amortization of EUR2 million and reports a loss on the sale of EUR3.2 million. Which of the following amounts is most likely the sale price of the asset?选项：
A.EUR6.8 million B.EUR8.8 million C.EUR13.2 million解释：
A is correct. Gain or loss on the sale = Sale proceeds – Carrying amount. Rearranging this equation, Sale proceeds = Carrying amount + Gain or loss on sale. Thus, Sale price = (12 million – 2 million) + (–3.2 million) = 6.8 million.
Gain or loss on the sale = Sale proceeds – Carrying amount. 是怎么回事
