The following measures relate to a non-current asset:(1) Carrying amount USD20,000(2) Net realisable value USD18,000(3) Value in use USD22,000(4) Replacement cost USD50,000What is the recoverable amount of the asset?
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 .IAS 37 Provisions, Contingent Liabilities and Contingent Assets deals with accounting for contingencies. An entity has a present obligation that probably requires the outflow of economic resources and a contingent asset where the inflow of economic benefits is probable.How should the entity treat the present obligation and contingent asset?
A Present obligation : Provided for /Contingent asset: Disclosed B Present obligation : Provided for /Contingent asset: Not disclosed C Present obligation : Disclosed, but not provided for /Contingent asset: Disclosed D Present obligation : Disclosed, but not provided for /Contingent asset: Not ...
2 .The following information relates to three assets held by a company: Asset A B C USD000 USD000 USD000 Carrying amount 100 50 40 Fair value less costs of disposal 80 60 35 Value in use 90 70 30 What is the total impairment loss?
A Nil B USD10,000 C USD15,000 D USD20,000
3 .Dodgy has a property which is currently stated at a revalued carrying amount of USD253,000. Due to a slump in property prices the value of the property is currently only USD180,000. The historical cost carrying amount of the property is USD207,000.How should the above impairment in value be reflected in the financial statements in accordance with IAS 36 Impairment of Assets?
A Profit or loss account : Dr USD73,000 / Other comprehensive income : Cr USD46,000 B Profit or loss account : Dr USD27,000 / Other comprehensive income : Dr USD46,000 C Profit or loss account : Dr USD73,000 / Other comprehensive income : – D Profit or loss account : – / Other comprehensive inc...
4 .Noddy has an item of equipment included in its statement of financial position at a carrying amount of USD2,750. The asset had been revalued several years ago. If the asset had not been revalued its carrying amount would only have been USD1,250.An impairment review of the asset has been undertaken and it is estimated that the recoverable amount of the asset is only USD1,000.Noddy has not made any annual transfers from the revaluation surplus to retained earnings.How much of the impairment loss should be charged to other comprehensive income in accordance with IAS 36 Impairment of Assets?
A USD1,750 B USD1,500 C Nil D USD250
5 .In 20X3 Angry revalued at USD360,000 a plot of land which had been purchased in 20X1 for USD300,000 and recognised a revaluation gain of USD60,000.In 20X4 Angry revalued to USD130,000 a second plot of land which had been purchased for USD100,000 in 20X2 and recognised a further revaluation gain of USD30,000. In 20X5 Angry wishes to write down the value of the first plot of land from USD360,000 to USD260,000 because of an impairment in its value due to changes in market prices.There have been no other movements on the revaluation surplus.What amounts should be recognised in the financial statements for 20X5 for the impairment loss?
A Profit or loss: USD100,000 / Other Comprehensive Income: Nil B Profit or loss: USD40,000 / Other Comprehensive Income: USD60,000 C Profit or loss: SD10,000 / Other Comprehensive Income: USD90,000 D Profit or loss: Nil / Other Comprehensive Income: USD100,000
7 .Breeze公司的边际收益为＄4,000，固定成本为＄1,000。如果总的边际收益增加＄1,000，那么营业收益将？
A 增加超过＄1,000 B 增加＄1,000 C 保持不变 D 减少＄1,000
8 .Whiteman是一家大宗商品零售公司，公司现在业务部门的运作情况如下。 商品汽车餐厅总计销售＄500,000＄400,000＄100,000＄1,000,000变动成本300,000200,00070,000$570,000固定成本100,000100,00050,000250,000营业收益（损失）＄100,000＄100,000＄（20,000）＄180,000管理层正在考虑关闭餐厅部门，因为“它赔钱”。关闭该部门会减少＄30,000的固定成本，但商品和汽车两个部门的销售将从当前水平下降5%。在考虑这项决策时，Whitman的总监建议公司应该注意的一个财务方面是边际贡献。以下哪个选项反映了现阶段Whiteman经营部门的边际贡献率？商品 汽车 餐厅
A 60%; 50%; 30% B 60%; 50%; 70% C 40%; 50%; 70% D 40%; 50%; 30%
9 .Cervine公司为不同的产品生产2种类型的电动机。产品的运营数据和单位成本的信息如下。 A产品B产品年度单位产能10,00020,000年度单位需求10,00020,000售价＄100＄80变动制造成本5345固定制造成本1010变动销售和管理费用1011固定销售和管理费用54固定的其他管理费用20单位营业利润＄20＄10单位产品机时2.01.5Cervine有40,000生产性机时可用。那么下一年度Cervine公司可能产生的最大总边际收益为多少？
A ＄665,000 B ＄850,000 C ＄689,992 D ＄980,000
10 .使用以下的表，第五个工人的边际产量和平均产量是多少？工人总产量00122539414520
A 边际产量= 20; 平均产量= 4 B 边际产量= 6; 平均产量= 3.33 C 边际产量 = 6; 平均产量= 4 D 边际产量= 20; 平均产量= 3.33
