题目内容
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The plant and machinery account （at cost) of a bus...
The plant and machinery account (at cost) of a business for the year ended 31 December 20X5 was as follows: Plant and machinery – cost 20X5 $ 20X5 $ 1 Jan Balance b/f 240,000 31 Mar Transfer to disposal account 60,000 30 Jun Cash purchase of plant 160,000 31 Dec Balance c/f 340,000 ––––– ––––– 400,000 400,000 ––––– ––––– The company’s policy is to charge depreciation at 20% per year on the straight line basis, with proportionate depreciation in the years of purchase and disposal. What should be the depreciation charge for the year ended 31 December 20X5？
A、$68,000
B、$64,000
C、$61,000
D、$55,000
提问人：网友empxiang
发布时间：2022-01-07
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