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发帖数: 94 | 1 Eidman Corporation has a machine (Machine A) that it acquired on 1/1/07 for
$240,000. On 12/31/07 such machines have a selling price and fair market
value of $276,000. When used in production, such machines have an estimated
useful life of 10 years with no salvage value. Use the straight-line method.
Dryer Corporation has a machine (Machine B) that it acquired on 1/1/07 for $
324,000. On 12/31/07 such machines have a selling price and fair market
value of $240,000. When used in production, such | I****s
发帖数: 467 | 2 嗯, 我来试一试, 正好在准备CPA会计考试
这个先假设交换是没有commerical substance的,
因为两个是dealer所以应该没有折旧, 而且surrender出去的FV小于BV, 所以差额应该
为loss, 交换进来的机器价格应该是:
交换出去的机器FV 240 加上pay的cash 36 = 276
然后loss是324-240 =84
分录应该是:
Dr 进来的机器 276
Dr 交换的loss 84
Cr Cash 36
Cr 出去的机器 324
应该平的吧 | b****a
发帖数: 249 | |
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