aa2020-09-11 16:30:36
aa29 The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less: A carrying amount. B carrying amount adjusted for impairment. C historical cost net of accumulated depreciation. 为什么不选BC?
回答（2）
Sinny2020-09-11 18:22:09
Sinny同学你好，因为carrying amount 本身指的就是账面净值，即historical cost-accumulated depreciation-impairment
因此B选项不需要再次扣除impairment
C选项少扣除了impairment
- 评论（0）
- 追问（1）
- 追问
-
就是说carrying amount已经减去accumulated depreciation&impairment了？
B不需要多此一举？ C是少减了impairment？
Vicky2020-09-11 18:22:54
Vicky同学你好，
单扣除折旧不够哦，还要调整减值。所以应该使用账面净值A.
- 评论（0）
- 追问（0）
评论
0/1000
追答
0/1000
+上传图片