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【单选题】
The following scenario relates to questions 19-23. Aphrodite Co has a year end of 31 December and operates a factory which makes computer chips for mobile phones. It purchased a machine on 1 July 20X3 for $80,000 which had a useful life of ten years and is depreciated on the straight-line basis, time apportioned in the years of acquisition and disposal. The machine was revalued to $81,000 on 1 July 20X4. There was no change to its useful life at that date. A fire at the factory on 1 October 20X6 damaged the machine leaving it with a lower operating capacity. The accountant considers that Aphrodite Co will need to recognise an impairment loss in relation to this damage. The accountant has ascertained the following information at 1 October 20X6: (1) The carrying amount of the machine is $60,750. (2) An equivalent new machine would cost $90,000. (3) The machine could be sold in its current condition for a gross amount of $45,000. Dismantling costs would amount to $2,000. (4) In its current condition, the machine could operate for three more years which gives it a value in use figure of $38,685. In accordance with IAS 16 Property, Plant and Equipment, what is the depreciation charged to Aphrodite Co’s profit or loss in respect of the machine for the year ended 31 December 20X4?
A.
$9,000
B.
$8,000
C.
$8,263
D.
$8,500
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参考答案:
举一反三
【单选题】资本的边际产量下降将导致 :
A.
投资函数向左移动
B.
投资函数向右移动
C.
资本的实际成本增加
D.
折旧率升高
【单选题】高强度大六角头螺栓连接副终拧完成1h后,( )内应进行终拧扭矩检查。
A.
12h
B.
48h
C.
56h
【单选题】下列哪一项不是蛛网膜下腔出血的临床及CT表现
A.
剧烈头痛
B.
脑膜刺激征
C.
血性脑脊液
D.
脑沟、脑池密度增高
E.
基底节区高密度病灶
【单选题】下列哪项不是蛛网膜下腔出血典型的临床表现:
A.
剧烈头疼、呕吐
B.
脑膜刺激性阳性
C.
偏瘫
D.
血性脑脊液
E.
动眼神经瘫
【简答题】等级粉的种类及其特点是什么?
【单选题】下列哪项不是蛛网膜下腔出血的临床表现( )?
A.
剧烈头痛
B.
脑神经损害
C.
偏瘫
D.
视力视野障碍
E.
眼球突出
【单选题】下列哪项不是蛛网膜下腔出血的临床表现? ( )
A.
各年龄组均可发病,以中老年为多
B.
突然剧烈头痛、恶心、呕吐
C.
多数有意识障碍
D.
无脑实质局灶体征
E.
脑膜刺激征阳性
【单选题】下列哪项不是蛛网膜下腔出血典型的临床表现:
A.
烈头疼.呕吐
B.
膜刺激性阳性
C.
D.
性脑脊液
E.
眼N瘫
【单选题】高强度大六角头螺栓连接副终拧完成1h后,()内进行终拧扭矩检查。
A.
48h
B.
54h
C.
66h
D.
72h
【判断题】高强度大六角头螺栓连接副终拧完成1h后、24h内应进行终拧扭矩检查。
A.
正确
B.
错误
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