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2020年acca考试F3考试模拟练习(129)

2020-08-21 09:17:19 来源: 中公财经 浏览量:

acca考试的备考之路上,永远不是一帆风顺的。很多考过acca证书的小伙们,都会做很多科目练习。为了方便大家备考,中公财经小编为大家整理了acca的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的acca证书!

8.20 A company purchased an asset on 1 January 20X3 at a cost of $1 ,000,000. It is depreciated over 50 years by the straight line method (nil residual value), with a proportionate charge for depreciation in the year of acquisition and the year of disposal. At 31 December 20X4 the asset was re-valued to $1 ,200,000. There was no change in the expected useful life of the asset.

The asset was sold on 30 June 20X5 for $1,195,000.What profit or loss on disposal of the asset will be reported in the statement of profit or loss of the company for the year ended 31 December 20X5?

A Profit of $7 ,500

B Profit of $235,000

C Profit of $247 ,500

D Loss of $5,000

答案:A

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