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3. Mini Computers purchased a delivery truck 4 years ago for $30,000. Currently the
accumulated depreciation on the truck is $14,000. Prepare journal entries to show|
the sale of the truck assuming: |
Required:
a.
The truck is sold for $17,000.
Fu
b.
The truck is sold for $14,000.
c. The truck is scrapped.
4. The management of Sprague Inc. was discussing whether certain equipment should)
be written off as a charge to current operations because of obsolescence. This
「 equipment has a cost of $900,000 with depreciation to date of $400,000 as of
「December 31, 2022. On December 31, 2022, management projected the present
value of future net cash flows from this equipment to be $300,000 and its fair value)
less cost of disposal to be $280,000. The company intends to use this equipment in
the future. The remaining useful life of the equipment is four years.
Required:
Prepare the journal entry to record the impairment at December 31, 2022.
5. Merody Compar
「 equipment is bea
「 There is residua
of the equipmen
「December 31, 20
Merody decides
翻譯
Required:
a.
Prepare|
|b. Prepare|
₪ €60,
翻譯
Sprague Inc.的管理層正在
討論,由於過時,是否應該
將某些裝置作為對當前運營
的費用。 該裝置的成本為
90萬美元,截至2022年12
月31日,迄今為止的折舊為
40萬美元。 2022年12月
31日,管理層預測該裝置未
來淨現金流的現值為30萬
美元,其公允價值減去處置
成本為28萬美元。 該公司
打算在未來使用這種裝置。
裝置的剩餘使用壽命為四年,
必需:
準備日記記錄,以記錄
2022年12月31日的減值。
000. This
year useful life.
(ppraised value.
(1,2021. On |
o be €45,000.
quation model.
ht.
ht.
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