CH9 實習解答

CH9 實習解答

Info iconThis preview shows pages 1–2. Sign up to view the full content.

View Full Document Right Arrow Icon
CH9 實習解答 1. (a) Book value, 1/1/11 (€64,000 – €18,000) €46,000 Less residual value 4,000 Depreciable cost €42,000 (b) Revised annual depreciation = €7,000 (€42,000 6) 2. (a) Apr. 1 Land . ................................................ 2,130,000 Cash . ........................................ 2,130,000 May 1 Depreciation Expense . ................... 26,000 Accumulated Depreciation— Equipment ( 780,000 X 1/10 X 4/12) . ..... 26,000 1 Cash . ................................................ 450,000 Accumulated Depreciation— Equipment . .................................. 338,000 Equipment . ............................... 780,000 Gain on Disposal . .................... 8,000 Cost 780,000 Accum. depreciation— equipment 338,000 [( 780,000 X 1/10 X 4) + 26,000] Book value 442,000 Cash proceeds 450,000 Gain on disposal 8,000 June 1 Cash . ................................................ 1,500,000 Land . ......................................... 400,000 Gain on Disposal . .................... 1,100,000
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 2
This is the end of the preview. Sign up to access the rest of the document.

Page1 / 3

CH9 實習解答

This preview shows document pages 1 - 2. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online