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💗 · 2025年05月26日

答案错误

NO.PZ2024011002000099

问题如下:

A company decided to exchange a truck that it had purchased three years earlier for a piece of land owned by another company. The following table provides details related to both items:


The income statement for the company that disposes of the truck is most likely to report a loss of:

选项:

A.$2,184.00

B.$8,184.00

C.$9,000.00

解释:

The land acquired, and hence the proceeds for the disposition of the truck, is measured at the fair value given up, unless the acquired asset’s fair value is more clearly evident. In this situation, the land’s value is more clearly evident because of the recent sale of identical parcels. Therefore, the income statement will report any difference between the fair value of the land and the carrying amount of the item given up. Determine the carrying value of the delivery vehicle:

An alternative derivation: $57,000 × (10.20)3 = $29,184

Determine the gain or loss on the exchange:

Gain = Fair value of land acquiredCarrying value of truck given up = $21,000$29,184 =$8,184

这个题答案不是选B吗,老师在经典题里讲的又是A

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