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~
The following information is relevant for questions 1 and 2.
Justin Co purchased a building on 1 January 20X2 for $900,000. At the date of acquisition, the useful life of the building was estimated to be 30 years and depreciation is calculated using the straight-line method. At 31 December 20X7, an independent valuer valued the building at $1,200,000 and the revaluation was recognised in the financial statements. Justin’s accounting policies state that excess depreciation arising on revaluation of non-current assets can be transferred from the revaluation surplus to retained earnings.
1.[单选题]What is the depreciation charge on the building for the year ended 31 December 20X8?
选项：
A. $48,000
B. $40,000
C. $30,000
D. $50,000
2.[单选题]What is the journal entry to record the transfer of excess depreciation from the revaluation surplus to retained earnings?
选项：
A. Dr Revaluation surplus $20,000
Cr Retained earnings $20,000
B. Dr Revaluation surplus $18,000
Cr Retained earnings $18,000
C. Dr Retained earnings $20,000
Cr Revaluation surplus $20,000
D. Dr Revaluation surplus $18,000
Cr Retained earnings $18,000
