【每日一练】CFA 一级(2015年)
作者:暖白
2019-08-27 09:10
Question:
A company is selling a long-lived asset with a carrying amount of $70,000 for $80,000. The original cost of this asset was $120,000. In the year of sale, this event is most likely to be reported on the income statement as:
A. revenues of $80,000.
B. a gain of $10,000.
C. a loss of $40,000.
Answer = B
When a long lived asset is sold only the net gain or loss is reported on the income statement. The gain or loss on a sale = sales proceeds – carrying amount = $80,000 – $70,000 = $10,000 gain.
CFA Level I
"Long-lived Assets," Elaine Henry and Elizabeth A. Gordon
Section 6.1
19年12月-22年6月考季的考生,助力通过金融第一考 |
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权威名师倾情打造,助力通过金融第一考 |
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