单选题 A company, with a tax rate of 40% percent, sold a capital asset with a net book value of $500 000 for $570 000 during the year. Which of the following amounts will most likely be reported on their in their income statement for year related to the asset sale?
【正确答案】 A
【答案解析】[分析] 对资本资产的处置应当按照净利润(净亏损)的税前金额记录在损益表中。在本题中,净利润570000-500000=70000美元。 [考点] 对非重复项目的分析和会计标准的变动