高頓網(wǎng)校小編為各位ACCA學(xué)員整理了一些考試必備知識點的解析和練習(xí)，希望大家查漏補缺，對考試有所幫助。         Book Value
　　★Concept:
　　Book value or carrying value is the value of an asset according to its balance sheet account balance.
　　★Tips:
　　1.Book value of a plant asset is the asset's cost minus accumulated depreciation.
　　★Sample:
　　【single selection】The following normal balances appear on the adjusted trial balance of Augusta National Company, The book value of the equipment is(   )
　　Equipment …………………………………………… $90,000
　　Accumulated depreciation, equipment ……………   15,000
　　Depreciation expense, equipment …………………    5,000
　　A．$85，000
　　B．$75，000
　　C．$70，000
　　D．$60，000
　　Answer: C
　　Explanation:Book value＝original cost－accumulated depreciation ＝$90,000－$15,000＝$75,000
　　Explanation: This transaction is increased cash, which increased total assets and current assets. Current ratio is current assets divided by current liabilities.