题目内容

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

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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

坝体接缝灌浆水泥强度不应低于。（）

A. 32.5MPA
B. 42.5MPA
C. 33.5MPA
D. 43.5MPA