Drexler acquired an item of plant on 1 October 20X2 at a cost of $500,000. It has an expected life of five years (straight-line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate. As at 30 September 20X4, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 20X4 under historical cost and current cost?
A、historical cost and current cost: $320,000 and $600,000
B、historical cost and current cost: $320,000 and $384,000
C、historical cost and current cost: $300,000 and $600,000
D、historical cost and current cost: $300,000 and $384,000
第1题
第5题
A、startActivity()
B、startActivityForResult()
C、setResult()
D、onActivityResult()
第8题
A、审计机关在出具审计报告、作出审计决定后,应当在规定的时间内检查或者了解被审计单位和其他有关单位的整改情况
B、审计期间被审计单位对审计发现的问题进行整改后,该问题无需在审计报告中反映
C、检查或者了解被审计单位和其他有关单位的整改情况应当取得相关证明材料
D、审计机关汇总审计整改情况,向本级政府报送关于审计工作报告中指出问题的整改情况的报告
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