【評論主題】29. 某機器設備定價$1,000,000,購入時現金折扣為$50,000,支付運費$40,000,安裝費$80,000,搬運不慎發生損壞而付出修理費$20,000,則該機器設備之帳面成本應為:(A)
【評論內容】買入資產成本=實際支付金額+必要費用=(1,000,000-50,000)+40,000+80,000