A-A+

A company bought a machine on 1 October 1996 f

2022-08-05 17:05:21 问答库 阅读 170 次

问题详情

A company bought a machine on 1 October 1996 for $52 000. The machine had an expected life of eight years and an estimated residual value of $4 000. On 31 March 2001, the machine was sold for $35 000. The company"s fiscal year end is 31 December. The company uses the straight-line method for depreciation and it charges a full year"s depreciation in the year of purchase and none in the year of sale. What is the profit or loss on disposal of the machine?
A.Loss $13 000
B.Profit $7 000
C.Profit $10 000
D.Profit $13 000请帮忙给出正确答案和分析,谢谢!

参考答案

正确答案:D
解析:答案为D项。本题的计算过程如下:1996年10月l日购入机器时的成本:$52000;残值:$4000;每年提取的折旧费=$48000/8=$6000;购入成本:$52000;5年总计折旧=5×$6000=$30000;账面净值:$22000;出售收入:$35000;利润:$13000。

考点: