[教材、Notes、资料] NOTES LEVEL1 page115 No.12 account, disposal

mocha0701

1.cash flow form disposal of old asset=changes in gross old fixed-asset account +gain from disposal=80+10=90

2.cash flow from new asset=-100

total: CFI=90-100=-10

but the answer is 30-100=-70

why?

could u explain it to me?

thank u very much!!!

[em06][em06]

[此贴子已经被作者于2005-5-4 15:54:52编辑过]

mocha0701

old fixed-asset was sold for $30,original cost is $80, the acumulated depre. is $60, which has charged to its original cost.

"gain from asset disposal"in the income statement is $10

new fixed-asset 100

thank u very much!

i am waiting for ur explanation.