单选题 A firm recently recognized a $4300 loss on the sale of machinery. The original cost of the machinery was $28000 and the accumulated depreciation at the date of sale was $15000. What amount did the firm receive from the sale?
【正确答案】 C
【答案解析】[解析] 在完成销售时，盈利(亏损)=销售所得-现存价值。其中，现存成本=成本-累积折旧。由题干可知，厂商的亏损为4300美元，现存价值为28000-15000=13000(美元)，从而销售所得=盈利(亏损)+现存价值=-4300+13000=8700(美元)。