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某企业出售闲置的设备，账面原价21000元，已使用两年，已提折旧2100元，出售时发生清理费用400元，出售价格为18000元，假定不考虑相关税费，该企业出售设备发生的净损失为（）元。

10 查阅

A、500

B、1300

C、900

D、-500

参考答案:

B

清理净损失＝收入18000－账面成本（21000－2100）－费用400＝ 1300。

会计从业资格

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