- 搜标题
- 搜题干
- 搜选项
单项选择题
An entity has a policy of revaluing its PPE. An asset cost
An entity has a policy of revaluing its PPE. An asset cost 
14.5m. At 31 December 2009, the market value of the asset was $12.5m. The accounting entry at 31 December 2009 would be -
A．Depreciation 0.96m charged to revaluation reserve
B．Depreciation0.96m to the income statement
C．Depreciation0.5m charged to revaluation reserve and $0.5m to the income statement
D．Depreciation0.5m charged to revaluation reserve and $0.46m to the income statement
B．Depreciation
C．Depreciation
D．Depreciation
