1.A truck costing $45,000 and having an estimated salvage
value of $4,500 and an original life of five years is
exchanged for a new truck.The cash price of the new
truck is $57,000,and a trade-in allowance of $22,500 is
received.The old truck has been depreciated for three
years using the straight-line methid.The new truck would
be recorded at:(A)$55,200(B)$57,000(C)$34,500(D)$43,200
Ans:(A)
(1)換出資產帳面價值=$20,700
(2)換出資產抵價$22,500─────┐
├─故尚需付現$34,500
換入資產公平市價$57,000───┘
這是相似資產交換、付現，故利得$1,800不認列
換入資產以$20,700+$34,500=$55,200入帳
==============================以下是我的問題================================
問題一.
利得為什麼是$1,800?
利得不是應該是公平市價-帳面價值的差額嗎?
問題二.
我看課本
(收現金額/公平市價)<25%損失全數認列，
利則比例認列，若≧25%則損利全數認列，我看詳解
的算法好像沒有考慮到這點~"~
先謝謝各位囉^^
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