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LMS Topic2 Duy
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Nhà của tôi > Các khoá học của tôi > KTQT1 (S5-N2.307) > Test > TOPIC 2: PPEs
In an exchange with commercial substance, Huang Company traded equipment with a cost of $8,200,000 and book value of $3,120,000 and øgave
$4,698,000 cash. The old machine had a fair value of $2,960,000. Which of the following journal entries would Huang make to record the
CƯ
exchange? Làm xong ...
© a._ Dr Accumulated Depreciation: 5,080,000; Dr Equipment: 7,818,000/ Cr Equipment: 8,200,000; Cr Cash: 4,689,000
(E- 5/E0uipm len) c5: oo, Dr Loss on disposal: 160,000; Dr Accumualted Depreciation: 5,080,000 / Cr Equipment: 8,200,000; Cr Cash: 4,689,000
4 ĐÁNH GIÁ HOẠT ĐỘNG NHÓM Chuyển tới... TOPIC 5: INGTANGIBLE ASSET
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Nhà của tôi > Các khoá học của tôi > KTQT1 (S5-N2.307) > Test > TOPIC 2: PPEs
B acquired a lorry on 1 May 20X0 at a cost of $30,000. The lorry has an estimated useful life of four years, and an estimated resale value at the []
end of that time of $6,000. B charges depreciation on the straight line basis, with a proportionate charge in the period of acquisition. What will
the depreciation charge for the lorry be in Bs accounting period to 30 Sept 20X0? Làm xong...
Select one:
cá $2,500
©b. $2,000
O(c. $5,000
O d. $3,000
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Nhà của tôi > Các khoá học của tôi > KTQT1 (S5-N2.307) > Test > TOPIC 2: PPEs
A company bought a property 4 years ago from 1 Jan for $170,000. Since then property prices have risen substantially and the property has been
revalued at $210,000. The property was estimated as having a useful life of 20 years when it was purchased. What is the balance on the
revaluation surplus reported in the statement of financial position?
CIU
Làm xong ...
Select one:
©a. $210,000
© b. $34,000
© d. $136,000
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Nhà của tôi > Các khoá học của tôi > KTQT1 (S5-N2.307) > Test > TOPIC 2: PPEs
Làm xong
©b The total amount to be charged (debited) to expense over an asset's useful life.
S4. The estimated fair value of the asset at the end of its useful life.
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Nhà của tôi > Các khoá học của tôi > KTQT1 (S5-N2.307) > Test > TOPIC 2: PPEs
W bought a new printing machine. The cost of machine was $80,000. The installation cost was $5,000 and the employees received training on [)]
how to use the machine, at a cost of $2,000. Before using the machine to print customer”s order, a test was undertaken and the paper and ink
cost $1,000. What should be the cost of the machine in the companys statement of financial position? àm xong
Select one:
©a. $86,000
© b. $80,000
O(c. $85,000
©d
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Nhà của tôi > Các khoá học của tôi > KTQT1 (S5-N2.307) > Test > TOPIC 2: PPEs
The carrying value of a companys non-current assets was $200,000 at August 20X0. During the year ended 31 Jul 20X1, the company sold non-
current assets for $25,000 on which it made a loss of $5,000. The depreciation charge for the year was $20,000. What was the carrying value of
non-current assets at 31 Jul 20X1?
Select one:
© a. $155,000
© b. $150,000
O c.(§180/000
O d. $160,000
4 ĐÁNH GIÁ HOẠT ĐỘNG NHÓM Chuyển tới... v TOPIC 5: INGTANGIBLE ASSET
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Nhà của tôi > Các khoá học của tôi > KTQT1 (S5-N2.307) > Test > TOPIC 2: PPEs
Select one:
Làm xong
© a.. Assets which are intended to be used by the business on a continuing basic, including both tangible and intangible assefffS đỘ HOE TfI€EE
tế [SE
definition of a current asset
©b Assets that are held for use in the production of goods or services and are expected to be used during more than one accounting period
Oc. Assetsin the form of materials or supplies to be consumed in the production process
© d. Non-monetary assets without physical substance that are controlled by the entity and from which future benefits are expected to flow
4 ĐÁNH GIÁ HOẠT ĐỘNG NHÓM Chuyển tới... TOPIC 5: INGTANGIBLE ASSET
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Nhà của tôi > Các khoá học của tôi > KTQT1 (S5-N2.307) > Test > TOPIC 2: PPEs
Solar Products purchased a computer for $13,000 on July 1, 2018. The company intends to depreciate it over 4 years using the double-declining
balance method. Residual value is $1,000. Depreciation for 2018 is
Làm xong...
©a. $3,000
O b. $6,500
O(c. $4,875
(ad. $3/250
4 ĐÁNH GIÁ HOẠT ĐỘNG NHÓM Chuyển tới... * TOPIC 5: INGTANGIBLE ASSET
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Nhà của tôi > Các khoá học của tôi > KTQT1 (S5-N2.307) > Test > TOPIC 2: PPEs
Which one of the following would occur if the purchase of computer stationary was debited to the computer equipment at cost account? [°]
Select one:
Lầm xong...
© a._ An overstatement of profit and an understatement of non-current assets
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UEH LMS [D2012 UEH Shop
Nhà của tôi > Các khoá học của tôi > KTQT1 (S5-N2.307) > Test > TOPIC 2: PPEs
Làm xong
Sa. An addition
© b. Abetterment
© d. Areplacement