每天一练 paper 1.1－附答案＋分析！
At 31 December 2003 Q, a limited liability company, owned a building that had cost $800,000 on 1 January 1994.<br/>It was being depreciated at two per cent per year.<br/>On 31 December 2003 a revaluation to $1,000,000 was recognised. At this date the building had a remaining useful<br/>life of 40 years.<br/>Which of the following pairs of figures correctly reflects the effects of the revaluation?<br/>Depreciation charge Revaluation reserve<br/>for year ended 31 December 2004 as at 31 December 2003<br/>$ $<br/>A 25,000 200,000<br/>B 25,000 360,000<br/>C 20,000 200,000<br/>D 20,000 360,000<br/>B Depreciation 1/40 x 1,000,000<br/>Revaluation 1,000,000 – 640,000 <p>ok</p>页:
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