NO.PZ2024030503000157
问题如下：
Question
选项：
A.€ 750,000.00 B.€ 1,750,000.00 C.€ 4,750,000.00解释：
Solution-
Incorrect because the cash received from the sale of equipment is calculated as Historical cost of equipment sold (€5,000,000) – Depreciation expense (€4,000,000) – Loss on sale (€250,000) = €750,000.
-
Correct because selling price (cash inflow) minus book value equals gain or loss on sale; therefore, gain or loss on sale plus book value equals selling price (cash inflow).
Accumulated depreciation on the equipment sold = Beginning balance accumulated depreciation + Depreciation expense – Ending balance accumulated depreciation; or = €7,000,000 + €4,000,000 – €8,000,000 = €3,000,000.
Book value of the equipment sold = Historical cost of equipment sold – Accumulated depreciation on equipment sold; or = €5,000,000 – €3,000,000 = €2,000,000.Cash received from sale of equipment = Book value of the equipment sold – Loss on sale = €2,000,000 – €250,000 = €1,750,000.
-
Incorrect because the cash received from the sale of equipment is calculated as Historical cost of equipment sold (€5,000,000) – Loss on sale (€250,000) = €4,750,000.
•
请问老师，答案中Accumulated depreciation on the equipment sold = Beginning balance accumulated depreciation + Depreciation expense – Ending balance accumulated depreciation的计算公式是原版书中的计算公式吗？题目一路做过来，发现handbook中有的题目涉及的名词在讲义中没出现过，而且感觉题目问得深一些，这些题目都是协会原版书的题目吗？涉及的知识盲点也都是必须要掌握的吗？
