Scott Corporation sold a fixed asset used for operations for greater than its carrying amount. Scott should report the transaction in the income statement using the:
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Which of the following procedures would an auditor most likely include in the initial planning of a financial statement audit?
A Obtaining a written representation letter from the client’s management. B Examining documents to detect any noncompliance with laws and regulations having a material effect on the financial statements. C Considering whether the client’s accounting estimates are reasonable in the circumstances....
2 .下列各项收到的款项中，属于“收入”的有（ ）。
A 出租固定资产收到的租金 B 销售商品收取的增值税 C 出售原材料收到的价款 D 出售无形资产收到的价款
3 .On April 30, Deer Corp. approved a plan to dispose of a component of its business. The decision represents a major strategic shift for Deer and will have a significant effect on its operations and financial results. For the period January 1 through April 30, the component had revenues of USD500,000 and expenses of USD800,000. The assets of the component were sold on October 15 at a loss. In its income statement for the year ended December 31, how should Deer report the component's operations from January 1 to April 30?
A USD300,000 should be reported as an extraordinary loss. B USD300,000 should be reported as a loss from operations of a component and included in loss from discontinued operations. C USD300,000 should be reported as part of the loss on disposal of a component and included as part of continuing oper...
4 .An auditor assesses control risk because it:
A Is relevant to the auditor’s understanding of the control environment. B Provides assurance that the auditor’s materiality levels are appropriate. C Indicates to the auditor where inherent risk may be the greatest. D Affects the level of detection risk that the auditor may accept.
5 .工业企业发生的下列各项业务中，取得的收入应计入到其他业务收入的有（ ）。
A 销售原材料 B 出售固定资产 C 出租无形资产 D 销售商品
7 .Which of the following is least likely to aid the auditor in evaluating the risk of improper revenue recognition due to fraud?
A Analysis of sales commissions over the most recent five-year period. B Comparison of sales volume, as determined from recorded revenue amounts, with production capacity. C Trend analysis of revenues and sales returns by month. D Comparison of revenue reported by month and by product line for the c...
8 .甲公司主营业务是生产并销售产品，该公司某月销售一批原材料，共500千克，单位成本每千克30元（未计提减值），单价为每千克40元，不考虑增值税，款项已经收到，应编制会计分录（ ）。
A 借：银行存款 20 000 贷：主营业务收入 20 000 B 借：银行存款 20 000 贷：其他业务收入 20 000 C 借：其他业务成本 15 000 贷：原材料 15 000 D ...
9 .下列关于营运资金的说法中，不正确的是（ ）。
A 当流动资产大于流动负债时，营运资金为正，说明企业财务状况稳定，不能偿债的风险较小 B 当流动资产小于流动负债时，营运资金为负，此时，企业部分非流动资产以流动负债作为资金来源，企业不能偿债的风险很大 C 营运...
10 .On January 1, year 1, Newport Corp. purchased a machine for USD100,000. The machine was depreciated using the straight-line method over a 10-year period with no residual value. Because of a bookkeeping error, no depreciation was recognized in Newport's year 1 financial statements, resulting in a USD10,000 overstatement of the book value of the machine on December 31, year 1. The oversight was discovered during the preparation of Newport's year 2 financial statements. What amount should Newport report for depreciation expense on the machine in the year 2 financial statements?
A USD10,000 B USD9,000 C USD11,000 D USD20,000
