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提问人：网友cl18507496603 发布时间：2022-01-06
[主观题]

On January 1, Year 1, a firm purchases a machine for $68,000 that has an estimated usefu

l life of five years, at which time it will have a salvage value of $10,000.Using the double-declining balance method, Year 3 depreciation expense is closest to:

A.$27,200

B.$16,320

C.$9,792

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更多“On January 1, Year 1, a firm purchases a machine for $68,000 that has an estimated usefu”相关的问题
第1题
A business compiling its accounts for the year to 31 January each year pays rent quarterly
in advance on 1 January, 1 April, 1 July and 1 October each year. After remaining unchanged for some years, the rent was increased from $24,000 per year to $30,000 per year as from 1 July 20X0. Which of the following figures is the rent expense which should appear in the statement of profit or loss for year ended 31 January 20X1？

A、$27,500

B、$29,500

C、$28,000

D、$29,000

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第2题
It wasn't always January 1 that marked the new year until ______.A．everyone greeted each o

It wasn't always January 1 that marked the new year until ______.

A．everyone greeted each other with "happy new year"

B．the Nile River flooded

C．the Roman Emperor Julius Caesar established his own calendar in 46 BC

D．the next farming cycle kicked off

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第3题
A business prepares its accounts to 31 December 2007. The trial balance includes $9000 for electricity used from 1 January to 31 September 2007. How much needs to be accrued at the year end？

A.$9000

B.$3000

C.$6000

D.$12000

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第4题
Banter Co purchased an office building on 1 January 20X1. The building cost was $1,600,000
and this was depreciated by the straight line method at 2% per year, assuming a 50-year life and nil residual value. The building was re-valued to $2,250,000 on 1 January 20X6. The useful life was not revised. The company’s financial year ends on 31 December. What is the balance on the revaluation surplus at 31 December 20X6？ A、 B、 C、 D、 正确答案： B

A、$650,000

B、$792,000

C、$797,000

D、$810,000

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第5题
At 1 January 20X8 Artichoke Co had 5 million $1 equity shares in issue. On 1 June 20X8 it
made a 1 for 5 rights issue at a price of $1.50. The market price of the shares on the last day of quotation with rights was $1.80. Total earnings for the year ended 31 December 20X8 was $7.6 million.What was the earnings per share for the year？

A、$1.35

B、$1.36

C、$1.27

D、$1.06

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第6题
Patience is trying to work out her cost of sales for the year ended 31 December 20x9. She has the following details for supplier and inventory balances At 1 January 20x9 At 31 December 20x9 Suppliers

A.$149,231

B.$144,312

C.$142,872

D.$141,432

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第7题
1. On 1 January 20X7, SH, a construction company, ...

1. On 1 January 20X7, SH, a construction company, entered into a two-year contract to build a factory for a customer on the customer's land. The contract specifies that control of the factory is transferred to the customer as it is constructed. The agreed contract price is $35 million. During the year ended 31 December 20X7, costs incurred amounted to $9.1 million. The total cost of the project is estimated to be $26 million. Work certified at the year end amounted to $14 million. Required: How much revenue should be recognised in SH's statement of profit or loss for the year ended 31December 20X7 if an input method is used to measure progress？ (Give your answer to the nearest $)

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第8题
An asset that was acquired at a cost of ＄110,000 on 1 January Year 1, has an estimated scr
ap value of ＄10,000 and an estimated useful life of 4 years, the annual depreciation in Year 3 that is calculated using the sum-of-the-year's-digits is ______.

A．＄40,000

B．＄20,000

C．＄10,000

D．＄30,000

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第9题
At 1 January 20X8 Artichoke had 5 million $1 equity shares in issue.On 1 June 20X8 it
made a 1 for 5 rights issue at a price of $1.50.The market price of the shares on the last day of quotation with rights was $1.80.

Total earnings for the year ended 31 December 20X8 was $7.6 million.

What was EPS for the year().

A、$1.35

B、$1.36

C、$1.27

D、$1.06

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