CIMA答案有点看不懂Thepropertyvaluationat31January2011of$17,120,000consistedofland$6,220,000andbuildings$10,900,000.On1Feb.2011theentityrevalueditspropertiesto15,750,000(land$6,850,000andbuildings$8,900,000).Duringth

Question

CIMA 答案有点看不懂
The property valuation at 31January 2011 of $17,120,000 consisted of land $6,220,000 and buildings $10,900,000.On 1Feb.2011 the entity revalued its properties to 15,750,000(land $6,850,000 and buildings $8,900,000).
During the year the entity disposed of non-current assets as follows:
1)a piece of surplus land was sold on 1 March 2011 for $2,060,000
2)Obsolete plant was sold for $8,000 scrap value on the same date
3)All the cash received is included in the trail balance
4)Details of the assets sold were:
Asset type Cost Revalued Accumulated depreciation
Land $1,000,000 $1,800,000 $ 0
Plant and equipment $820,000 $800,000
Other information:
1)Plant and equipment at cost 31 January 2011 is $5,750,000,provision for plant and equipment depreciation at 31 January 2011 is $3,900,000
2)Property at valuation 31 January 2011 is $17,120,000,provision for property depreciation at 31 January 2011 is $2,610,000
3)Buildings depreciated at 5% per annum on the straight line basis.Propeties is depreciated at 25% per annum using reducing balance method
就是depreciation部分的答案看不太懂
Depreciation Land Buildings Plant&Equipment
Balance b/f 2610 3900
Assets sold - （800）
= 2610 3100
Revaluation adjustment （2610） -
Depreciation for the year 445 458
我想问的就是这个buildings部分的revaluation adjustment 为什么要减去2610呢?

Answer 1

它的意思是把从前提取的折旧冲回,以后从新按估值后新价提折旧