資產交換問題 - 會計

※ 引述《qqkidqq (acc)》之銘言：
: on January2,2005, A company traded in an old delivery truck for a newer model.
: Data relative to the old and new trucks follow:
: old truck
: _____________________________________________________
: original cost $18,000
: accumulated depreciation as of January2,2005 12,000
: average published retail value 5,000
: new truck
: _____________________________________________________
: list price $30,000
: cash price without trade-in 27,000
: cash paid with trade-in 22,000
: Q:what should be the cost of the new truck for financial accounting purposes?
: A:$22,000 B:$27,000 C:$28,000 D$30,000
: 請問各位會計高手，這題答案是ｂ嗎？還是ａ？有點不解！

這題類似作價的資產交換

New 27,000
A/D 12,000
Loss 1,000
Old 18,000
Cash 22,000

如有錯可告知 謝謝

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