单选题：An organisation's asset register shows a carrying amount of $145,600. The non

题目内容：

An organisation's asset register shows a carrying amount of $145,600. The non-current asset account in the nominal ledger

shows a carrying amount of $135,600. The difference could be due to a disposed asset not having been deducted from the

asset register. Which one of the following could represent that asset?

AAsset with disposal proceeds of $15,000 and a profit on disposal of $5,000

BAsset with disposal proceeds of $15,000 and a carrying amount of $5,000

CAsset with disposal proceeds of $15,000 and a loss on disposal of $5,000

DAsset with disposal proceeds of $5,000 and a carrying amount of $5,000

答案解析：

An asset register showed a carrying amount of $67,460. A non

An asset register showed a carrying amount of $67,460. A non-current asset costing $15,000 had been sold for $4,000, mak

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