資產交換 - 會計

W.Co.exchanged a machine with a book value of $40000 and a fair value of
$45000 for a similar.In addition to the machine.$6000 is cash was given.
W.should recognize
(A)a gain of $11000
(B)a loss of $1000
(C)a gain $5000
(D)no gain or loss

沒答案...出自中興96中會

我一開始答案寫c.(我以有商業實質來判斷)
但後來我把答案改成d.因為若以不具商業實質來判斷.支付現金者應該(付6000)不能認列
利益......所以我也不太確定答案哪個....有請高手指導了!!! 拜託了感恩!!!

另外...如果題目只說交換相似資產.沒說是否具商業實質.該如何判斷有沒有呢?

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