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请懂会计的筒子们教教我吧!

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06-03-26 20:11操作
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Gain from sale of land = cash received from sale of land-book value of land before sale (i.e.bgn value of land)


therefore, cash received=vook value+gain from sale of land=5k+10k=15k.


note:book value is the book value on the land being sold. since the land was sold, the book value was reduced by 5k. therefore, the book value of the land sold was $5k.

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06-03-26 21:36操作
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以下是引用kfccfk在2006-3-26 20:24:00的发言:


太感谢咖啡因了。。。

这下明白了。原来是我把gain from the sale 等同于cash received from the sale,理解错了。。

再谢谢美女 [em08][em08][em08][em08]


no problem. glad to be helpful :-)

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