ACCA每日考场 75期 正确答案公布啦！！！

An organisation's asset register shows a carrying value of $145,600. The non-current asset account in the nominal ledger shows a carrying value of $135,600. The difference could be due to a disposed asset not having been deducted from the asset register.
Which one of the following could represent that asset?


A. Asset with disposal proceeds of $15,000 and a carrying value of $5,000
B. Asset with disposal proceeds of $5,000 and a carrying value of $5,000
C. Asset with disposal proceeds of $15,000 and a loss on disposal of $5,000
D. Asset with disposal proceeds of $15,000 and a profit on disposal of $5,000

正确答案：D


答案解析：

The correct answer is: Asset with disposal proceeds of $15,000 and a profit on disposal of $5,000.


If disposal proceeds were $15,000 and profit on disposal is $5,000, then carrying value must be $10,000, the difference between the asset register figure and the non-current asset account in the nominal ledger.