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【单选题】
采用双倍余额递减法计提固定资产折旧,发现某期按双倍余额递减法计算的折旧额小于该期以后剩余年限按平均年限计提的折旧额时,期开始用( )计提折旧。A.
双倍余额递减法
B.
工作量法
C.
平均年限法
D.
年数总额法
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举一反三
【单选题】The book value of a plant asset is the:
A.
accumulated depreciation less the cost of the asset.
B.
cost of the asset.
C.
balance in the accumulated depreciation account.
D.
cost of the asset less the accumulated depreciation.
【简答题】哪个国家职业院校污名化问题严重?
【单选题】The book value of a plant asset is the:
A.
cost of the asset less the accumulated depreciation.
B.
accumulated depreciation less the cost of the asset.
C.
cost of the asset.
D.
balance in the accumulated depreciation account.
【单选题】The value of plant and equipment worn out in the process of manufacturing goods and services is measured by
A.
intermediate production.
B.
Net National Product
C.
depreciation
D.
investment
【单选题】On 1 April 20X7 Chan sells an item of plant to a finance company and leases it back for a period of five years, at the end of which the f air value of the plant is estimated to be nil. Which of the fo...
A.
A Recognise the profit on disposal in the current year, capitalise the new lease at the present value of the lease payments
B.
B Spread the profit on disposal over five years, capitalise the new lease at the present value of the lease paymen ts
C.
C Ignore the disposal, treat the sale proceeds as a financial liability
D.
D Revalue the plant to the value of the sale proceeds, treat the sale proceeds as a financial liability
【简答题】用塞尺测量气门间隙,,排 气门的标准 间隙是 : mm
【单选题】The expected cash value of a plant asset at the end of its useful life is known as:
A.
scrap value.
B.
salvage value.
C.
residual value.
D.
all of the above.
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