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关于固定资产的计价Threeyearsago,BlambleEnterprisespurchasedamachineatacostof$89,000.Themachinecouldbesoldtodayfor$74,000.Thedepreciationtodateis$38,200.Whatisthecurrentbookvalueofthismachine?a.$35,800b.$50,800

题目详情
关于固定资产的计价
Three years ago,Blamble Enterprises purchased a machine at a cost of $89,000.The machine could be sold today for $74,000.The depreciation to date is $38,200.What is the current book value of this machine?
a.$35,800 b.$50,800 c.$74,000 d.$89,000
▼优质解答
答案和解析
the current book value=89000-38200=50800.
the true answer is B.
原因:账面价值=入账价值-折旧额.题目中的公允价值74000只是干扰选项.答案:B
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