商業與管理
大學
已解決
Equipment that cost €80,000 and has
accumulated depreciation of €43,000 is
exchanged for equipment with a fair
value of €32,000 and €8,000 cash is
received. The exchange has
commercial substance. 有商業實質
What is the gain or loss in this
transaction (1) gain 3000 (2) loss
3000 (3) gain 6000 (4) loss 6000
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