The used equipment could have been sold outright for not more than $6050.It had cost $12000 new,and accumulative depreciation it was $5200,making the net book value $6800.

• 一组新设备发票价格为28030美元，公司支付20830美元，并且用一台用过的旧设备抵价7200美元。这台用过的旧设备市场价(公允价）不超过6050美元，该设备原价12000美元，已提折旧5200美元，净值6800美元。不知对否??