题目内容

Thejournalentrytorecorddepreciationexpenseis:

A. debitDepreciationExpense,credittheassetaccount.
B. debitAccumulatedDepreciation,credittheassetaccount.
C. debittheassetaccount,creditAccumulatedDepreciation.
D. debitDepreciationExpense,creditAccumulatedDepreciation.

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Asadepreciableplantassetisusedinoperations:

A. accumulateddepreciationincreasesandthebookvalueoftheassetincreases.
B. accumulateddepreciationincreasesandthebookvalueoftheassetdecreases.
C. accumulateddepreciationremainsthesameandthebookvalueoftheassetdecreases.
D. accumulateddepreciationincreasesandthebookvalueoftheassetremainsthesame.

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Land,abuildingandequipmentareacquiredforalumpsumof$1,000,000.Themarketvaluesoftheland,buildingandequipmentare$300,000,$600,000and$300,000,respectively.Whatisthecostassignedtotheequipment?

A. $200,000
B. $250,000
C. $300,000
D. $333,333

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Whichofthefollowingshouldbeincludedinthecostofland?

A. fencing
B. sprinklersystemforbushesandlawn
C. lightedsigns
D. Land’spurchaseprice

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MartinCompanypaid$500,000forapieceofequipment.Martinusesstraight-linedepreciation.Currentlytheequipmenthasabalanceintheaccumulateddepreciationaccountof$200,000.Iftheassethasnoresidualvalueandanestimatedlifeof10years,howmanyyearshastheassetbeendepreciated?

A. 1
B. 2
C. 4
D. 6

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Thejournalentrytorecorddepreciationexpenseis:

A. debitDepreciationExpense,credittheassetaccount. B. debitAccumulatedDepreciation,credittheassetaccount. C. debittheassetaccount,creditAccumulatedDepreciation. D. debitDepreciationExpense,creditAccumulatedDepreciation.

Asadepreciableplantassetisusedinoperations:

Land,abuildingandequipmentareacquiredforalumpsumof$1,000,000.Themarketvaluesoftheland,buildingandequipmentare$300,000,$600,000and$300,000,respectively.Whatisthecostassignedtotheequipment?

Whichofthefollowingshouldbeincludedinthecostofland?

MartinCompanypaid$500,000forapieceofequipment.Martinusesstraight-linedepreciation.Currentlytheequipmenthasabalanceintheaccumulateddepreciationaccountof$200,000.Iftheassethasnoresidualvalueandanestimatedlifeof10years,howmanyyearshastheassetbeendepreciated?

A. debitDepreciationExpense,credittheassetaccount.
B. debitAccumulatedDepreciation,credittheassetaccount.
C. debittheassetaccount,creditAccumulatedDepreciation.
D. debitDepreciationExpense,creditAccumulatedDepreciation.