根据有关法规规定,我国监理工程师可申请两个专业注册。在下列关于我国监理工程师申请注册专业的规定中,正确的是()。
A. 初始注册时申请第一个专业注册,延续注册时申请第二个专业注册
B. 初始注册时申请第一个专业注册,变更注册时申请第二个专业注册
C. 两个专业必须同时申请注册
D. 未作具体规定
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The accounting concept or convention, which, stock be reported at the lower of cost or market price, is the ______.
A. going concern concept
B. prudence concept
C. realization concept
D. historical cost concept
When fixed assets are bought under a hire purchase agreement, the Him Purchase Interest Suspense is recorded in ______.
A. fixed assets
B. shareholder's equity
C. intangible assets
D. liabilities
An asset that was acquired at a cost of $110,000 on 1 January Year 1, has an estimated scrap 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
Retained Earnings is most appropriately classified as ______.
A. a fixed asset
B. an intangible asset
C. shareholder's equity
D. a fictitious Iiability