At 31 December 20X3 Q, a limited liability company, owned a building that had cost $800,000 on 1 January 20W4.It was being depreciated at 2% per year. On 31 December 20X3 a revaluation to $1,000,000 was recognised. At this date the building had a remaining useful life of 40 years. What is the balance on the revaluation surplus at 31 December 20X3 and the depreciation charge in the statement of profit orloss for the year ended 31 December 20X4? Depreciation charge for year ended Revaluation surplus as at 31 31 December 20X4 (statement of profit or loss) December 20X3 (statement of financial position) $ $
A、25.000 200,000
B、25,000 360,000
C、20,000 200,000
D、20,000 360,000
A、25.000 200,000
B、25,000 360,000
C、20,000 200,000
D、20,000 360,000
【参考答案及解析】
Revaluation surplus - (1,000,000 - (800,000 - (800,000 x 2% x 10)) Depreciation charge - (1,000,000/40) = $25,000 = $360,000
Revaluation surplus - (1,000,000 - (800,000 - (800,000 x 2% x 10)) Depreciation charge - (1,000,000/40) = $25,000 = $360,000