试题与答案

A公司用一台已使用2年的甲设备从B公司换入一台乙设备,支付置换相关税费10000元,

题型:单项选择题

题目:

A公司用一台已使用2年的甲设备从B公司换入一台乙设备,支付置换相关税费10000元,并支付补价款30000元。甲设备的账面原价为500000元,预计使用年限为5年,预计净残值率为5%,并采用双倍余额递减法计提折旧,未计提减值准备;乙设备的账面原价为300000元,已提折旧30000元。置换时,甲、乙设备的公允价值分别为250000元和280000元。A公司换入的乙设备的入账价值为( )元。

A.220000

B.236000

C.290000

D.320000

答案:

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参考答案:A, B, C, D

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