發(fā)布時(shí)間：2015-10-19 13:50 來源：高頓網(wǎng)校 我要發(fā)言 [字號(hào)：大 中 小]
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Question：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
The correct answer is: Asset with disposal proceeds of $15,000 and a profit on disposal of $5,000.
解析：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.
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