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【多选题】
下列关于财务报表的描述不正确的有( )。A.
反映企业的财务状况、经营成果和现金流量
B.
向财务报表使用者提供可靠信息、有助于财务报表使用者对不同企业财务状况进行判断和评价
C.
职工薪酬发放表、利润分配表属于财务报表
D.
所有者权益变动表是反映实收资本和资本期的增减变动情况的报表
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举一反三
【单选题】In one project, the cost basis is $25,000 and the useful life is 10 years. Using double declining balance method (DDB), what is the second year’s depreciation? 【 】
A.
5,000
B.
20,000
C.
4,000
D.
16,000
【单选题】The double-declining-balance method of depreciation
A.
causes less depreciation in the early years of an asset's use as compared to other depreciation methods.
B.
causes the same amount of depreciation in the early years of an asset's use as compared to other depreciation methods.
C.
causes more depreciation in the early years of an asset's use as compared to other depreciation methods.
D.
is not an acceptable depreciation method according to generally accepted accounting principles.
E.
None of the above
【单选题】Hunter Company uses the double-declining-balance method to measure depreciation on its computers. Which item is not needed to compute depreciation for the first year?
A.
Original cost
B.
Estimated salvage value
C.
Expected useful life in years
D.
DDB rate
【单选题】When compared to the other methods of depreciation, the double-declining-balance method of depreciation gives depreciation expense that is:
A.
less in the earlier periods.
B.
higher in the earlier periods.
C.
approximately the same in earlier periods as with other methods.
D.
the same from year to year.
【判断题】The double-declining balance method is applied by (1) computing the asset's straight-line depreciation rate, (2) doubling it, (3) subtracting salvage value from cost, and (4) multiplying the rate time...
A.
正确
B.
错误
【单选题】The double-declining balance method is applied by (1) computing the asset's straight-line depreciation rate, (2) doubling it, (3) subtracting salvage value from cost, and (4) multiplying the rate time...
A.
TRUE
B.
FALSE
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