B acquired a lorry on 1 May 20X0 at a cost of $30,000. The lorry has an estimated useful life of four years, and an estimated resale value at the end of that time of $6,000.
B、charges depreciation on the straight line basis, with a proportionate charge in the period of acquisition. What will the depreciation charge for the lorry be in B's accounting period to 30 September 20X0?
A、$3,000
B、$2,500
C、$2,000
D、$5,000
B、charges depreciation on the straight line basis, with a proportionate charge in the period of acquisition. What will the depreciation charge for the lorry be in B's accounting period to 30 September 20X0?
A、$3,000
B、$2,500
C、$2,000
D、$5,000
【参考答案及解析】
$30,000-$6,000 4years ____________ X _______ 5months 12 months =$2,500
$30,000-$6,000 4years ____________ X _______ 5months 12 months =$2,500