Question：An organisation's asset register shows a carrying value of $145,600. The non-current asset account in the nominal ledger shows a carrying value 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?
 
　　A. Asset with disposal proceeds of $15,000 and a carrying value of $5,000
 
　　B. Asset with disposal proceeds of $5,000 and a carrying value of $5,000
 
　　C. Asset with disposal proceeds of $15,000 and a loss on disposal of $5,000
 
　　D. Asset with disposal proceeds of $15,000 and a profit on disposal of $5,000
 
　　The correct answer is: Asset with disposal proceeds of $15,000 and a profit on disposal of $5,000.
 
　　解析：If disposal proceeds were $15,000 and profit on disposal is $5,000, then carrying value must be $10,000, the difference between the asset register figure and the non-current asset account in the nominal ledger.

 
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