题目内容

Which of the following statement is correct?

A. Straight-line depreciation is an accelerate method of depreciation.
B. The total amount of depreciation for an asset is the same, regardless of the method used.
C. The total amount of depreciation for an asset differs depending on the method used.
D. In the later years of an asset’s useful life, straight-line depreciation gives lower expense than does diminishing-balance depreciation.

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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

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