问答题   Banna Co has non-current assets with a cost of $3,800,000 at the start of 20X6.
    During the year the following transactions took place.
    (1)Non-current assets with a cost of $484,000 were purchased.
    (2)Assets costing $250,000 were sold for $120,000.
    (3)A building which had cost of $600,000 and had a carrying amount of $450,000 was revalued to $800,000.
    What is the balance on the non-current assets cost or valuation account at 31 December 20X6? ______
 
【正确答案】 A
【答案解析】[考点] Recording transactions and events-Tangible non-current assets-Disposal & Revaluation [难易度] 难 做出NCA的T-account,求Bal c/d(期末余额)。 NCA增加记左边,减少记右边。