每日一练F3 答案回复可见
<p>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.</p><p><br/>On 31 December 2003 a revaluation to $1,000,000 was recognised. At this date the building had a remaining useful<br/>life of 40 years.</p><p><br/>Which of the following pairs of figures correctly reflects the effects of the revaluation?<br/> Depreciation charge Revaluation reserve<br/> for year ended 31 December 2004 as at 31 December 2003<br/>$ $<br/>A 25,000 200,000<br/>B 25,000 360,000<br/>C 20,000 200,000<br/>D 20,000 360,000</p><p>B <br/>Depreciation 1/40 x 1,000,000<br/>Revaluation 1,000,000 – 640,000</p><p></p>页:
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