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提问人:网友it_nimo 发布时间:2022-01-07
[主观题]

S purchased equipment for $80,000 on July 20X2. The company’s accounting year end is 31 De

cember. It is S’s policy to charge a full year’s depreciation in the year of purchase. S depreciates its equipment on the reducing balance basis at 25% per annum. The carrying amount of the equipment at 31 December 20X5 should be:

A、Nil

B、$25,312

C、$29,531

D、$33,750

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