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【单选题】
公司用一台已使用 2 年的甲设备从海河公司换入一设备,支付的与换入资产有关税费 10,000 元,并支付补价款 30,000 元。甲设备的账面原价为 500 , 000 元,预计使用年限为 5 年,预计净残值率为 5% ,并采用双倍余额递减法折旧,未减值准备;乙设备的账面原价为 300,000 元,已提折旧 30 , 000 元。两公司资产置换不具有商业实质不考虑增值税等相关税费的影响。公司换入的乙设备的入账价值为( )元。A.
220 , 000
B.
236 , 000
C.
290 , 000
D.
320 , 000
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举一反三
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