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标题: 每日一练F3 答案回复可见 [打印本页]

作者: 小果子    时间: 2008-4-18 15:59     标题: 每日一练F3 答案回复可见

The plant account of a company is shown below:
                                        Plant – Cost
2002                                                                    $                     2002                                                         $
1 January Balance (plant purchased 1999) 380,000                 1 October Transfer disposal
1 April Cash – plant purchased                    51,000                          account – cost of plant sold          30,000
                                                                                                   31 December Balance                            401,000
                                                                    ————                                                                                ————
                                                                    431,000                                                                                 431,000
                                                                    ————                                                                                ————
The company’s policy is to charge depreciation on plant at 20% per year on the straight line basis, with proportionate
depreciation in years of purchase and sale.
What should the company’s plant depreciation charge be for the year ended 31 December 2002?
A $82,150
B $79,150
C $77,050
D $74,050

 

A (350,000 + 9/12 x 30,000 + 9/12 x 51,000) x 20% = 82,150


作者: zhengzz    时间: 2008-4-18 22:58

b




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