单选题 The following trial balance extract relates to a property which is owned by Veeton as at 1 April 2014:

A、 $540,000
B、 $570,000
C、 $700,000
D、 $800,000

【正确答案】 C

【答案解析】Six months’ depreciation to the date of the revaluation will be $300,000 (12,000/20 years x 6/12); six months’ depreciation from the date of revaluation to 31 March 2015 would be $400,000 (10,800/13·5 years remaining life x 6/12). Total depreciation is$700,000.