刘同学回答（1）
Simon2024-07-01 13:51:59
Simon同学，上午好。
a company sold equipment for $40,000 cash. ：CFI流入40,000
The company paid $100,000 for the equipment several years ago ：购买时会有CFI流出100,000，记为资产原值。
and had accumulated depreciation of $60,000 for the equipment at the time of sale. ：无现金流影响
然后账面价值=原值-累计折旧=100,000-60,000=40,000
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