单选题：Gusna Co purchased a building on 31 December 20X1 for $750,000. At the date of a

题目内容：

Gusna Co purchased a building on 31 December 20X1 for $750,000. At the date of acquisition, the useful life of the building

was estimated to be 25 years and depreciation is calculated using the straight-line method. At 31 December 20X6, an

independent valuer valued the building at $1,000,000 and the revaluation was recognised in the financial statements.

Gusna’s accounting policies state that excess depreciation arising on revaluation of non-current assets can be transferred

from the revaluation surplus to retained earnings

What is the journal entry to record the transfer of excess depreciation from

the revaluation surplus to retained earnings?

ADr Revaluation surplus $20,000Cr Retained earnings $20,000

BDr Revaluation surplus $12,500Cr Retained earnings $12,500

CDr Retained earnings $20,000Cr Revaluation surplus $20,000

DDr Revaluation surplus $12,500Cr Retained earnings $12,500

答案解析：

Gusna Co purchased a building on 31 December 20X1 for $750,000. At the date of a

Gusna Co purchased a building on 31 December 20X1 for $750,000. At the date of acquisition, the useful life of the build

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