问答题 Golden bought a machine on 1 May 20X5 at the price of $22,000, and its expected useful life is 5 years. The estimated residual value at the end of the useful life is $1,500.
Golden charges depreciation of machinery on a straight line basis with a proportional charge in the years of acquisition and disposal.
On 1 August 20X7 the machine was disposed of and made a loss of $3,000. The business has a year end of 31 December.
What was the disposal proceeds of the machine? ______

A、 $12,775
B、 $9,775
C、 $25,000
D、 $3,000

【正确答案】 B

【答案解析】[考点] Recording transactions and events-Non-current asset-IAS 16 property, plant and equipment-Subsequent measurement-Cost model [难易度] 中 Cost @1 May 20X5 $22,000 Depreciation from 20X5—20X7 ($9,225)* Carrying amount @1 Aug 20X7 $12,775 Disposal proceed=Carrying amount-Loss on disposal=12,775-3,000=$9,775 *每年计提的折旧费用为(22,000-1,500)÷5=$4,100，20X5年5月1日—20X7年8月1日共2.25年，4,100×2.25=$9,225。