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7.1 What is the purpose of charging depreciation in financial statements?
A To allocate the cost of a non-current asset over the accounting periods expected to benefit from its use
B To ensure that funds are available for the eventual replacement of the asset
C To reduce the cost of the asset in the statement of financial position to its estimated market value
D To account for the 'wearing-out' of the asset over its life
答案:A
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