1.【答案】A。
解析：Dr Non-current assets – cost, Cr Payables
知识点：Definition/Recognition/measurement of property, plant and equipment
2.【答案】A。
解析：Using T accounts:
知识点：Non-current asset disposals
2021年acca考试F3科目练习题与解析（77）
1.【答案】A。
解析：Dr Non-current assets – cost, Cr Payables
知识点：Definition/Recognition/measurement of property, plant and equipment
2.【答案】A。
解析：Using T accounts:
知识点：Non-current asset disposals
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