成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.【单选题】The asset register showed a total amount of carrying value is $76,640. A non-current asset costing $18,000 had been sold for $6,000, making a loss on disposal of $1,040. No entries had been made in the asset register for this disposal.
What is the correct balance on the asset register?
选项：
A. $71,680
B. $59,680
C. $69,600
D. $63,600
1.【单选题】A business's asset register shows a carrying value of $255,300. The non-current asset account in the nominal ledger shows a carrying value of $245,300. The difference may be due to an asset had been sold but not deducted from the asset register. Which one of the following situation could express this reason?
选项：
A. Asset with disposal proceeds of $25,000 and a loss on disposal of $15,000
B. Asset with disposal proceeds of $5,000 and a carrying value of $5,000
C. Asset with disposal proceeds of $25,000 and a profit on disposal of $15,000
D. Asset with disposal proceeds of $25,000 and a carrying value of $15,000
