OnJanuary2,2015,KonradCorporationacquiredequipmentfor$300,000.Theestimatedlifeoftheequipmentis40,000hours.Theestimatedresidualvalueis$20,000.IfKonradCorporationusestheunitsofproductionmethodofdepreciation,whatwillbethedebittoDepreciationExpensefortheyearendedDecember31,2016,assumingthatduringthisperiod,theassetwasused9,000hours?
A. $48,000
B. $56,000
C. $63,000
D. $67,500
查看答案
Which of the following is not a capital expenditure:
A. The addition of a building wing.
B. A complete overhaul of an air-conditioning system.
C. Replacement of an old motor with a new one in a piece of equipment.
D. A tune-up of a company vehicle.
Why would a business select an accelerated method of depreciation for tax purposes?
Accelerated depreciation generates higher depreciation expense immediately, and therefore lower tax payments in the early years of the asset’s life.
B. Accelerated depreciation generates a greater amount of depreciation over the life of the asset than does straight-line depreciation.
C. Accelerated depreciation is easier to calculate because salvage value is ignored.
D. Accelerated depreciation generates a lower amount of depreciation over the life of the asset than does straight-line depreciation.
图样中标注圆的直径尺寸时，应在尺寸数字前加注符号（）。
A.ø
B.sø
C.SR
D.R
图样中标注圆弧半径尺寸时，应在尺寸数字前加注符号（）。
A. ø
B.sø
C.SR
D.R
微信支付 
支付宝支付