问答题 Golden acquired a building on 1 April 20X5 for $900,000, when it was estimated to have a useful life of 20 years and no residual value. On 1 April 20X8, it was considered that the estimated useful life could be extended by a further three years but that there would have a residual value of $20,000 at the end of the building's life. The business uses the straight-line method of depreciation for all non-current assets.
What is the depreciation charge for the year ended 31 March 20X9? ______

A、 $38,240
B、 $36,250
C、 $37,250
D、 $37,450

【正确答案】 C

【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 April 20X5 $900,000 Less: Depreciation from 20X5—20X8 900,000/20×3 ($135,000) Carrying amount @ 1 April 20X8 $765,000 Depreciation for the year ended 31 Mar 20X9 (765,000-20,000)/20 $37,250