劉同學(xué)
2024-06-26 10:11能詳細(xì)說(shuō)一下這道題的每個(gè)數(shù)據(jù)應(yīng)該進(jìn)什么科目嗎
所屬：CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2024-07-01 13:51
該回答已被題主采納
同學(xué)，上午好。
a company sold equipment for $40,000 cash. ：CFI流入40,000
The company paid $100,000 for the equipment several years ago ：購(gòu)買(mǎi)時(shí)會(huì)有CFI流出100,000，記為資產(chǎn)原值。
and had accumulated depreciation of $60,000 for the equipment at the time of sale. ：無(wú)現(xiàn)金流影響
然后賬面價(jià)值=原值-累計(jì)折舊=100,000-60,000=40,000
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