[单选题]
A firm buys a non-current asset on 1 January 2010 for $1,000. The estimated useful life is 10years, with a scrap value of zero. The firm uses the straight line method of depreciation. On1 January 2013 the estimated useful life is reviewed and revised down to a total of eightyears.What will be the depreciation charge in 2014 for the non-current asset?
A .USD100
B .USD125
C .USD140
D .USD150
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 .At 30 November 2014 the carrying amount of the non-current assets of Reynard was$3,570,000 and the tax written down value was $2,450,000. The balance for deferred tax at 1December 2013 was $250,000.The tax rate is 22%.For the year ended 30 November 2014 what should be reported in the profit or loss inrespect of deferred tax?
A $3,600 credit B $3,600 debit C $246,400 credit D $246,400 debit
题型:
单选题
提问时间:
2021-08-24
2 .购买性支出中包括购买进行日常政务活动所需的支出和用于国家投资所需的商品和服务的支出，这些支出的目的和用途虽然有所不同，但其具有一个共同点：
A 从事的是非等价交换的活动 B 财政付出了资金，却无任何直接所得 C 财政没有付出资金，却取得了商品与服务 D 财政一手付出了资金，另一手相应的购得了商品与服务
题型:
单选题
提问时间:
2021-08-24
3 .Which TWO of the following statements are correct?(1) Contingent assets are included as assets in financial statements if it is probable thatthey will arise.(2) Contingent liabilities must be provided for in financial statements if it is probablethat they will arise.(3) Details of all adjusting events after the reporting period must be given in notes tothe financial statements.(4) Material non-adjusting events are disclosed by note in the financial statements.
A 1and2 B 1and3 C 2and4 D 3and4
题型:
单选题
提问时间:
2021-08-24
4 .募集设立方式设立股份有限公司的，除另有规定外，发起人认购的股份不得少于公司股份总数的（ ）。
A 20% B 25% C 30% D 35%
题型:
单选题
提问时间:
2021-08-24
5 .国家为促进社会公益事业的发展，按照法律、法规、国务院及其财政部门的规定，特许发行彩票筹集的专项资金属于：
A 以政府名义接受的捐赠收入 B 罚没收入 C 彩票公益金 D 国有资源有偿使用收入
题型:
单选题
提问时间:
2021-08-24
7 .一般纳税人选择简易办法计算缴纳增值税后，一定时间内不得变更。该时间为（ ）。
A 12个月 B 18个月 C 24个月 D 36个月
题型:
单选题
提问时间:
2021-08-24
8 .下列关于财政政策的表述，不正确的是：
A 扩张性的财政政策会增加和刺激社会总需求 B 紧缩性的财政政策会减少和抑制总需求 C 一般情况下，中性的财政政策要求财政收支要保持平衡 D 使预算收支平衡的政策是中性财政政策
题型:
单选题
提问时间:
2021-08-24
9 .In finalising the financial statements of a company for the year ended 30 June 2014,which of the following material matters must be adjusted for in those financialstatements?(1) The sale in August 2014 for $520,000 of some inventory items carried in thestatement of financial position at $500,000. The normal selling price for these itemswould be $700,000.(2) A factory with a value of $3,000,000 was seriously damaged by a fire in July 2014.The factory was back in production by August 2014 but its value was reduced to$2,000,000.(3) The company issued 1,000,000 ordinary shares in August 2014.
A 1only B 2only C 3only D None of the above
题型:
单选题
提问时间:
2021-08-24
10 .甲上市公司拟于2013年8月向原股东配售股份，下列情形中不构成配股障碍的是（ ）。
A 甲公司去年财务会计报告有虚假记载 B 配股前甲公司股本总额6000万，拟配售2000万股 C 配股拟采用包销方式 D 甲公司最近24个月内不曾公开发行过证券
题型:
单选题
提问时间:
2021-08-24
