问题
单项选择题
A company, with a tax rate of 40% percent, sold a capital asset with a net book value of $500 000 for $570 000 during the year. Which of the following amounts will most likely be reported on their in their income statement for year related to the asset sale（）
A. $70000.
B. $92000.
C. $105000.
答案
参考答案：A
解析：
[分析]： 对资本资产的处置应当按照净利润(净亏损)的税前金额记录在损益表中。在本题中，净利润570000-500000=70000美元。 [考点] 对非重复项目的分析和会计标准的变动