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A fixed asset register had a balance of $125 000. A fixed asset, which had cost $12 000, was sold for $9 000 at a profit of $2 0
A fixed asset register had a balance of $125 000. A fixed asset, which had cost $12 000, was sold for $9 000 at a profit of $2 0
admin
2011-01-24
26
问题
A fixed asset register had a balance of $125 000. A fixed asset, which had cost $12 000, was sold for $9 000 at a profit of $2 000. What is the revised balance on the fixed asset register?
选项
A、$113 000
B、$118 000
C、$125 000
D、$127 000
答案
B
解析
答案为B项。fixed asset register“固定资产登记簿”,是指按固定资产类别开设的,用以记录各类固定资产增减变化和结余情况的账簿。它相当于固定资产二级账。固定资产登记簿上登记的是固定资产的账面价值,而非原入账成本。因此,本题先要计算出该固定资产出售时的账面价值:$9000一$2000=$7000。这样,由于该固定资产的出售,调整后登记簿上的余额=$125 000一$7 000=$118 000。故本题选B项。
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本试题收录于:
FECT综合(现代金融业务)题库金融英语(FECT)分类
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FECT综合(现代金融业务)
金融英语(FECT)
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