32 The following extracts from the trial balance have been taken from the accounting records of Duggan Co as at 30 June 20X8: $’000 $’000 Convertible loan notes (note (iv)) 5000 Cost of sales 21700 Finance costs (note (iv)) 1240 Investment income 120 Operating expenses (notes (ii) and (v)) 13520 Retained earnings at 1 July 20X7 35400 Revenue (note (i)) 43200 Equity share capital ($1 shares) at 1 July 20X7 12200 Tax (note (iii)) 130 The following notes are relevant: (i) Duggan Co entered i

use9996882 發(fā)布于：2020-04-27 20:43:23 瀏覽338次   ACCA FR
第V項(xiàng)調(diào)整，答案是operating expense減8000，但是題目說400已經(jīng)作為折舊記到了operating expense，為什么是減8000，不考慮這個(gè)400呢 8000是2018年3.30號-2018.6.30號資本化的折舊嗎，為什么是減8000~
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XinWenCao 發(fā)布于2020-04-28 13:12:47

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