A company's policy is to charge depreciation on plant and machinery at 20% per year on cost, with proportional depreciation for items purchased or sold during a year. The company's plant and machinery at cost account for the year ended 30 September 20X3 is shown below.PLANT AND MACHINERY - COST 20X2 $ 20X3 $ 1 Oct 20X3 Balance 200,000 30 Jun Transfer disposal account 30Sep Balance 40,000 210,000 1 Apr Cash-purchase of plant 50,000 250,000 250,000 What should be the depreciation charge for plant and machinery (excluding any profit or loss on the disposal) for the year ended 30 September 20X3?
A、$43,000
B、$51,000
C、$42,000
D、$45,000
A、$43,000
B、$51,000
C、$42,000
D、$45,000
【参考答案及解析】
Plant held all year (200,000 - 40,000) x 20% Disposal 40,000 x 20% x 9/12 Additions 50,000 x 20% x 6/12
Plant held all year (200,000 - 40,000) x 20% Disposal 40,000 x 20% x 9/12 Additions 50,000 x 20% x 6/12