An organisation's asset register shows a carrying amount of $145,600. The non-current asset account in the nominal ledger shows a carrying amount of $135,600. The difference could be due to a disposed asset not having been deducted from the asset register. Which one of the following could represent that asset?
A、Asset with disposal proceeds of $15,000 and a profit on disposal of $5,000
B、Asset with disposal proceeds of $15,000 and a carrying amount of $5,000
C、Asset with disposal proceeds of $15,000 and a loss on disposal of $5,000
D、Asset with disposal proceeds of $5,000 and a carrying amount of $5,000
A、Asset with disposal proceeds of $15,000 and a profit on disposal of $5,000
B、Asset with disposal proceeds of $15,000 and a carrying amount of $5,000
C、Asset with disposal proceeds of $15,000 and a loss on disposal of $5,000
D、Asset with disposal proceeds of $5,000 and a carrying amount of $5,000
【参考答案及解析】
If disposal proceeds were $15,000 and profit on disposal is $5,000, then carrying amount mustbe $10,000, the difference between the asset register figure and the non-current asset account in the nominal ledger.
If disposal proceeds were $15,000 and profit on disposal is $5,000, then carrying amount mustbe $10,000, the difference between the asset register figure and the non-current asset account in the nominal ledger.