At the beginning of the year the Powers Company purchased a piece of machinery for $50 000. It has a residual value of $5000, an estimated useful life of 9 years, and estimated units of output of 90 000 units. Actual units produced during the first year were 11 000. Depreciation expense for the first year under the straight-line method is:
A. $5556
B. $5500
C. $5300
D. $5000
查看答案
Oliver Ltd purchased a piece of equipment for $20 000. It paid GST of $2000, shipping charges of $500, and insurance during transit of $200. Installation and testing of the new equipment cost $1000. The total to be debited to the Equipment account is:
A. $22 000
B. $22 700
C. $23 000
D. $23 700
Massey Ltd purchased a piece of land for $50 000. It paid legal fees of $5000 and agents’ commissions of $4000. An old building on the land was demolishedat a cost of $2000, and proceeds from the scrap were $500. The total to be debited to the Land account is:
A. $61 000
B. $60 500
C. $59 000
D. $50 000
灌浆材料不具有以下哪种性能。()
A. 稳定性好
B. 胶结性强
C. 透水性大
D. 颗粒细
一般情况下,灌浆工程所采用的水泥品种是。()
A. 普通硅酸盐水泥
B. 矿渣硅酸盐水泥
C. 火山质硅酸盐水泥
D. 复合硅酸盐水泥