作者qqkidqq (acc)
看板Accounting
标题[问题]资产交换问题
时间Wed Mar 11 20:05:43 2009
on January2,2005, A company traded in an old delivery truck for a newer model.
Data relative to the old and new trucks follow:
old truck
_____________________________________________________
original cost $18,000
accumulated depreciation as of January2,2005 12,000
average published retail value 5,000
new truck
_____________________________________________________
list price $30,000
cash price without trade-in 27,000
cash paid with trade-in 22,000
Q:what should be the cost of the new truck for financial accounting purposes?
A:$22,000 B:$27,000 C:$28,000 D$30,000
请问各位会计高手，这题答案是ｂ吗？还是ａ？有点不解！
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1F：推 YiHsang:B 03/11 22:46