acca f3 中的一个题目

题目

acca f3 中的一个题目
Rough Ltd has the following information in its financial statements relating to plant and machinery as at 30 June.
20x5 20x4
Cost 150,000 103,000
Accumulated
Dpreciation 70,000 65,000
Carrying amount 80,000 38,000
During the year to 30 June X5,the following transations occurred in relation to plant and machinery:
Additions 84,000
profit on disposal 3,500
depreciation charge 12,000
What were the proceeds from disposals of plant and machinery received by Rough Ltd in the year to 30 June X5?
A:26,500 B:33,500 C:31,200 D:34,500
为什么答案选B呢?

答案

固定资产丁字帐
左边 38000 右边
84000 12000
80000
得出 30000为处置了的资产 因为题目说处置得到了利润3500 也就是原来的资产加上处置资产的利润3500 所以一共收入答案B
楼上瞎凑数字呢?