X1/12/31BV=10,440,000*0.9=9,396,000
減損損失=9,396,000-9,360,000=36,000
X2/12/31BV=9,360,000*8/9=8,320,000
迴升上限(未考慮減損前之BV)=10,440,000*0.8=8,352,000
8,352,000-8,320,000=32,000
12 X1 年 1 月 2 日甲公司以$10,440,000 購入一部機器,估計..-阿摩線上測驗