老师，请问为什么这里计算正确的profit or loss时，要加上prepayments？他不是原来没有把prepayments算进去么？难道默认他原来把prepayments算成了费用么？

Atlas sells machine X for $50,000 cash on 30 April 20X4. Machine X cost $200,000 when it was purchased and has a carrying amount of $130,000 at the date of disposal. What are the journal entries to record the disposal of machine X? A. Dr Accumulated depreciation $70,000 Dr Loss on disposal (SPL) $30,000 Dr Cash $100,000 Cr Non-current assets – cost $200,000 B. Dr Accumulated depreciation $130,000 Dr Loss on disposal (SPL) $70,000 Cr Non-current assets – cost $200,000 C. Dr Accumulated depreciation $70,000 Dr Cash $100,000 Cr Non-current assets $130,000 Cr Profit on disposal (SPL) $40,000 D. Dr Non-current assets $130,000 Dr Accumulated depreciation $70,000 Cr Cash $100,000 Cr Profit on disposal (SPL) $100 老师，这里Atlas sells machine X for $50,000 cash on 30 April 20X4. 应该是卖了10000吧，不然和下面选项不匹配啊

accrued income 不是收入吗？怎么会记到借方里面

accrued与prepayment的区别？

这是怎么算的呢？

为什么不选B

老师，这道题为什么利润被低估？应该怎么思考？谢谢！

老师，请问为什么网课中说the reducing balance method是加速折旧？它在NRV基础上乘以固定折旧率，不是每年折旧的费用越来越少了嘛？不应该是减速折旧么？

为什么是materialt呢？

请问题目是什么意思呀