1.【單選題】A business's accounting policy is to charge depreciation on plant and machinery at 25% per year on cost, with proportional depreciation for items purchased or sold during a year.
The following information is the business's plant and machinery at cost account for the year ended 30 September 20X6.
What should be the depreciation charge for plant and machinery (excluding any profit or loss on the disposal) for the year ended 30 September 20X6?
2.【單選題】The following is the machinery at cost account of a company for the year ended 30 June 20X8:
The company's accounting policy is to charge depreciation at 20% per year use the straight-line method, with proportionate depreciation in the years of purchase and disposal.
What should be the depreciation charge for the year ended 30 June 20X8?