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ACCA考试科目 F3 关于非流动性资产的问题
请老师帮看看下面这个问题:
At 31 December 2004 Q, a limited liabilitycompany, owned a building that cost $800,000 on 1
January 1995. It was beingdepreciated at two per cent per year. On 1 January 2005 a
revaluation to $1,000,000 was recognised. Atthis date the building had a remaining useful
life of 40 years.
What is the depreciation charge for theyear ended 31 December 2005 and the revaluation
reserve balance as at 1 January2005? (2 marks)
Depreciation charge
Revaluation reserve
for year ended 31 December 2005
as at 1 January 2005
$
$
A
25,000
200,000
B
25,000
360,000
C
20,000
200,000
D
20,000 |
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