首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
A company bought a machine on 1 October 1996 for $52 000. The machine had an expected life of eight years and an estimated resid
A company bought a machine on 1 October 1996 for $52 000. The machine had an expected life of eight years and an estimated resid
admin
2011-01-24
106
问题
A company bought a machine on 1 October 1996 for $52 000. The machine had an expected life of eight years and an estimated residual value of $4 000. On 31 March 2001, the machine was sold for $35 000. The company’s fiscal year end is 31 December. The company uses the straight-line method for depreciation and it charges a full year’s depreciation in the year of purchase and none in the year of sale. What is the profit or loss on disposal of the machine?
选项
A、Loss $13 000
B、Profit $7 000
C、Profit $10 000
D、Profit $13 000
答案
D
解析
答案为D项。本题的计算过程如下:1996年10月l日购入机器时的成本:$52 000;残值:$4000;每年提取的折旧费=$48000/8=$6000;购入成本:$52000;5年总计折旧=5×$6 000=$30 000;账面净值:$22 000;出售收入:$35 000;利润:$13 000。
转载请注明原文地址:https://kaotiyun.com/show/2ZYd777K
本试题收录于:
FECT综合(现代金融业务)题库金融英语(FECT)分类
0
FECT综合(现代金融业务)
金融英语(FECT)
相关试题推荐
Ayoungman(Example:0)goingtojointhearmy(军队)andhadto【C1】______amedicalexamination.Thedoctorwassittingatadeskwhe
Duringlastsummervocation,Idecidedtofindaparttimejob.Duringlastsummervocation,Idecidedthat______.
[A]housework[B]skirt[C]piano[D]radio[E]shop[F]magazine[G]toothbrushYoulistentoitforinformationandentertainment.
Ihavenevertakenaplane.MyfriendLiPing,either.______ushasevertakenaplane.
Atthebeginningofagivenperiod,Mr.Ting’sinventorywasallfinishedgoods.Thevolumeis600.Atfileendofthisperiod,
Thefollowingcostsarerelevanttomakeadecisionexcept______.
Themostimportanttypesofoperationalriskinvolvebreakdownsinexternalcontrolsorcorporategovernance.
Whichofthefollowingwouldyouexpecttofindinacorrectlypreparedincomestatement?
Animportantdistinctionbetween"direct"and"indirect"securitiesisthattheformerareissuedbyfinancialintermediarieswh
随机试题
Myearsarerecentlyfullofjoyousremarksfrommyfriendssuchas,"oh,Beckhamissohandsome,socool,thatIcan’thelp
对于化工生产过程中混合气体的压缩输送过程,若其压缩比大于4~6时,则必须采用多级压缩。()
【B1】【B9】
治疗肌肤麻木不仁,脉微涩而紧者的最佳选方是
踝关节的组成,正确的是
下列哪项是牙周炎的"进展前沿",毒力强,与牙槽骨的快速破坏有关
下列关于项目建设条件的说法,正确的是()。
“胡服骑射”
在学理上,以设立依据为标准,法人可以分为()。
AnAwfulAfternoonSometimesIfeelthatbeingthemotherofthreesmallchildrenislikerunningalargecircus(马戏团).Oneaf
最新回复
(
0
)