题目内容

Thedepreciationprocessfollowsthe________principle.

A. revenuerecognition
B. expenserecognition
C. disclosure
D. consistency

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Anassetis________whenanotherassetcandothejobmoreefficiently.

A. fullydepreciated
B. old
C. physicallyworn
D. obsolete

Whichofthefollowingdepreciationmethodsbestappliestothoseassetsthatgenerategreaterrevenueearlierintheirusefullives?

A. Straight-linemethod
B. Depletionmethod
C. Double-declining-balancemethod
D. Units-of-productionmethod

Allofthefollowingareneededtomeasuredepreciation,EXCEPTfor:

A. cost.
B. marketvalue.
C. estimatedusefullife.
D. estimatedresidualvalue.

Whencomparedtotheothermethodsofdepreciation,thedouble-declining-balancemethodofdepreciationgivesdepreciationexpensethatis:

A. lessintheearlierperiods.
B. higherintheearlierperiods.
C. approximatelythesameinearlierperiodsaswithothermethods.
D. thesamefromyeartoyear.

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