In Bryn’s accounts for the year ended 31 December 2012 there is a gain of $222 on thedisposal of a machine. This machine had been purchased on 1 October 2009 at a cost of$3,000.Bryn sold the machine for cash on 30 June 2012 and his stated policy is to depreciate plantand equipment on the reducing balance method at the rate of 20% per annum on a monthlybasis.How much were the sale proceeds for the car?

1 .绿色包装的主要表现形式为（　）。

A 有绿色标志 B 减少商品的包装物 C 使用可以重复使用的包装材料 D 使用可以降解材料制成的包装物 E 轻便

题型: 多选题 提问时间: 2021-08-23

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2 .A company acquired a new minicomputer system for $50,000 on 1 November 2012. Thecomputer’s estimated useful life is five years, at the end of which it is expected to have ascrap value of $4,550.The company’s financial year ends on 31 March and straight-line depreciation is applied on atime-apportioned basis.What is the depreciation charge on the computer in profit or loss for the year to 31March 2013?

A $3,788 B $4,167 C $9,090 D $10,000

题型: 单选题 提问时间: 2021-08-23

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3 .What amounts should be shown for depreciation expense and purchase of plant andequipment in the financial statements for the year ended 31 December 2012?

A Depreciation expense Purchase of plant and equioment$000 $0003 17 B 3 49 C 23 17 D 23 ...

题型: 单选题 提问时间: 2021-08-23

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4 .If the carrying amount of tangible non-current assets was $110,000 on 31 December2011, what was it on 31 December 2012?

A $70,000 B $80,000 C $85,000 D $90,000

题型: 单选题 提问时间: 2021-08-23

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5 .Artur bought a car on 1 January 2010 for $10,000. On 1 July 2012 he accepted $3,500 tradeinallowance on a new car. The new car cost $12,000. Artur depreciates all non-currentassets at a rate of 25% per annum on cost at the year end. He prepares accounts to 31December each year.What is the resulting under/over allowance for depreciation on the sale of the first car?

A Under allowance of $1,500 B Over allowance of $1,500 C Under allowance of $5,000 D Over allowance of $5,000

题型: 单选题 提问时间: 2021-08-23

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7 .What is the depreciation charge for the year ended 31 December 2012?

A $27,188 B $27,500 C $27,891 D $28,750

题型: 单选题 提问时间: 2021-08-23

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8 .A company has a number of items of equipment, which are depreciated at 25% per annum ona reducing balance basis, with a full year’s charge in the year of acquisition and none in theyear of disposal.On 1 June 2012 the equipment had a carrying amount of $10,951, and $6,929 on 31 May2013. During the year, equipment with a cost of $5,000, bought on 1 July 2010, was sold.What was the cost of new equipment during the year ended 31 May 2013?

A $698 B $978 C $1,100 D $3,013

题型: 单选题 提问时间: 2021-08-23

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9 .对供应商进行认证评估的方法有多种，最重要的方法是（　）。

A 线性权重法 B 层次分析法 C 加权评分法 D 直观判断法

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10 .商品流通企业在确定长期合作关系供应商的选择标准时，需要考虑总成本的大小，即考虑所购商品进货和使用过程中发生的所有费用。其中仓库租金、仓库人员工资属于总成本中的（　）。

A 开发成本 B 检验成本 C 运转成本 D 作业成本

题型: 单选题 提问时间: 2021-08-23

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