※ 引述《yao0829 (香蕉)》之銘言：
: Australia Co. exchanged old trucks (cost $74,000 less $42,000 accumulated
: depreciation) plus cash of $29,000 for new trucks. The old trucks had a
: fair market value of $25,000. Which one incorrect assuming the exchange has
: commercial substance?
: a.Debit: Trucks (new) $54,000
: b.Debit: Accumulated Depreciation—Trucks (old) $42,000
: c.Debit: Loss on Disposal $6,900
: d.Credit: Cash $29,000
: 這題解答是 C 我已經把四個選項去掉兩個 B 和 D 了
舊卡車
成本 ：74,000
累積折舊：42,000
公允價值：25,000
支付現金：29,000
故，新卡車之公允價值為25,000+29,000=54,000
分錄應為：
卡車(新) 54,000
累積折舊-卡車 42,000
處分資產損失 7,000
卡車(舊) 74,000
現金 29,000
答案要選錯誤的選項(incorrect)，所以選c