※ 引述《yao0829 (香蕉)》之铭言：
: 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
: 这题解答是 C 我已经把四个选项去掉两个 B 和 D 了
旧卡车
成本 ：74,000
累积折旧：42,000
公允价值：25,000
支付现金：29,000
故，新卡车之公允价值为25,000+29,000=54,000
分录应为：
卡车(新) 54,000
累积折旧-卡车 42,000
处分资产损失 7,000
卡车(旧) 74,000
现金 29,000
答案要选错误的选项(incorrect)，所以选c

谢谢您帮我解题:)

不客气。