ACCA知识点：账面价值
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【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点：账面价值
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Book Value
★Concept:
Book value or carrying value is the value of an asset according to its balance sheet account balance.
★Tips:
1.Book value of a plant asset is the asset's cost minus accumulated depreciation.
★Sample:
【single selection】The following normal balances appear on the adjusted trial balance of Augusta National Company, The book value of the equipment is( )
Equipment …………………………………………… $90,000
Accumulated depreciation, equipment …………… 15,000
Depreciation expense, equipment ………………… 5,000
A．$85，000
B．$75，000
C．$70，000
D．$60，000
Answer: C
Explanation:Book value＝original cost－accumulated depreciation ＝$90,000－$15,000＝$75,000
Explanation: This transaction is increased cash, which increased total assets and current assets. Current ratio is current assets divided by current liabilities.
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