[单选题] 提问人:匿名网友 提问时间:2021-08-23

On 1 January 2012 Amco acquired a building for $1,000,000. At 31 December 2012 managementmade the following assessments about the building as at that date:its useful life is 40 years from the date of acquisition;its residual value is expected to be $200,000;its fair value is $1,300,000.What is the carrying amount of the building at 31 December 2012 under the cost model?


A .$1,000,000
B .$980,000
C .$975,000
D .$780,000

提问人:匿名网友 提问时间:2021-08-23

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 .与发行股票相比,企业通过发行债券筹集资金的特点包括( )。

A 筹资成本较低 B 企业少纳所得税 C 经营灵活性降低 D 可降低企业的负债比率 E 企业原有投资者的控制权不变

题型: 多选题 提问时间: 2021-08-23

2 .项目融资与传统的贷款相比较,具有( )特点。

A 主要以项目资产 B 贷款人对项目的借款人有完全追索权 C 资金的来源主要依赖于项目的投资者的资信 D 支持贷款的信用结构的安排是灵活多样的 E 项目的债务可以不表现在项目借款人的公司资产负债表中

题型: 多选题 提问时间: 2021-08-23

3 .IAS 16 “Property, Plant and Equipment” defines a number of terms with the meaningspecified. For example, “the amount at which an asset is recognised after deducting anyaccumulated depreciation ...”.Which term does this define?

A Carrying amount B Depreciable amount C Recoverable amount D Residual value

题型: 单选题 提问时间: 2021-08-23

4 .At what amount is a revalued asset included in the statement of financial position inaccordance with IAS 16?

A Fair value B Market value C Replacement value D Revalued amount

题型: 单选题 提问时间: 2021-08-23

5 .Which of the following statements concerning the revaluation of property, plant andequipment is correct?

A If any asset is revalued all assets must be revalued B Revalued assets must be revalued annually C Revaluations must be carried out by an independent valuer D Fair value may be estimated if a market value cannot be determined

题型: 单选题 提问时间: 2021-08-23

7 .On 1 January 2012 Amco acquired a building for $1,000,000. At 31 December 2012 managementmade the following assessments about the building as at that date:its useful life is 40 years from the date of acquisition;its residual value is expected to be $200,000;its fair value is $1,300,000.What is the carrying amount of the building at 31 December 2012 and the depreciationcharge for the year to 31 December under the revaluation model?

A Carrying amount: $1,300,000 Depreciation charge: $Nil B Carrying amount: $1,300,000 Depreciation charge: $20,000 C Carrying amount: $1,272,500 Depreciation charge: $27,500 D Carrying amount: $1,267,500 Depreciation charge: $32,500

题型: 单选题 提问时间: 2021-08-23

8 .下列法律事实中,属于法律事件的是(  )。

A 偷盗行为 B 签订合同 C 海啸 D 订立遗嘱

题型: 单选题 提问时间: 2021-08-23

9 .根据民事法律制度的规定,对始终不知道自己权利受侵害的当事人,其最长诉讼时效期间是(  )。

A 1年 B 2年 C 10年 D 20年

题型: 单选题 提问时间: 2021-08-23

10 .下列有关行政复议的表述中,不符合规定的是(  )。

A 不服行政机关对民事纠纷作出的调解,不能申请行政复议 B 不服行政机关作出的行政处分,不能申请行政复议 C 行政复议决定书自作出之日起发生法律效力 D 申请行政复议,可以书面申请,也可以口头申请

题型: 单选题 提问时间: 2021-08-23

 
如有问题 请联系客服
  • 客服微信