NO.PZ2018062004000167
问题如下:
Relevant data about a medical instrument of company TDC is listed as following, the instrument is sold at $510,000. The result of the sales of the instrument at the end of 2016 is closest to:
选项:
A.
a loss of $378,182
B.
a gain of $378,182
C.
a gain of $240,565
解释:
B is correct. Based on the given data, we can draw the equation that:
the sales of the instrument = Sale proceeds – Carrying amount
= Sale proceeds – (Acquisition cost – Accumulated depreciation)
= 510,000 – {200,000 – [((200,000 –50,000)/11 years) × 5 years]}
= 378,182.
这个地方51万是指第五年结束后处置资产的卖价对吧,然后20万是t0时刻购入的买价,然后减去折旧得到当前现值,最后用51减去现值就是gain了