this question is about Financial Accounting.

题目

this question is about Financial Accounting.
a company held property,plant and equipment at 31 December 20X5 with a net book value of $22,700.During 20X6 item with a net book value of $2,100 were sold,realising a profit of $700.the depreciation charge in the 20X6 income statement was $4,300.Items with a book value of $15,200 were revalued to $21,250.At 31 December 20X6 the company's statement of financial position showed the net book value of poroperty,plant and equipment as $44,100.
what was the cost of new property,plant and equipment acquired during 20X6?

答案

你要的是解题思路是吧?你给我15min...我慢慢给你写...
设X＝0这样好写...
2005
net book value 2005= 22700 （book value－depreciation）
2006
item sold:net book value= 2100,negative impact on total net value
depreciation:4300,negative impact on total net value
revaluation:from 15200 to 21250,difference is 6050,positive impact on total net value
new equipment bought:=x,positive impact on total net value
then at year end 2006,
22700-2100-4300+6050+x=44100
x=21750
Therefore,$21750 worth of PPE is bought in 2006