※ 引述《hljfhfdlkjlk ( 紅標豆乾)》之銘言：
: 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?
換出資產抵價 22500 - BV 20700 = 1800
: 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^^
這個例子沒有收現阿...是付現喔....
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