The following information is available about the plant, property and equipment of Lok Co, for the year to 31 December 20X3. $!000 Carrying amount of assets at beginning of the year 462 Carrying amount of assets at end of the year 633 Increase in revaluation surplus during the year 50 Disposals during the year, at cost 110 Accumulated depreciation on the assets disposed of 65 Depreciation charge for the year 38 What will be included in cash flows from investing activities for the year, in a statement of cash flows that complies with IAS 7 Statement of Cash FlOWS?
A、$104,000
B、$159,000
C、$166,000
D、$204,000
A、$104,000
B、$159,000
C、$166,000
D、$204,000
【参考答案及解析】
$000 Carrying amount of assets at beginning of the year 462 Increase in revaluation surplus during the year 50 Book value of assets disposed of (110 - 65) (45) Depreciation charge for the year (38) 429 Carrying amount of assets at end of the year 633
$000 Carrying amount of assets at beginning of the year 462 Increase in revaluation surplus during the year 50 Book value of assets disposed of (110 - 65) (45) Depreciation charge for the year (38) 429 Carrying amount of assets at end of the year 633