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Download Company Accounting 10th Edition Leo Test Bank all chapters
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Testbank
to accompany
Company Accounting
10e
by
Ken Leo, Jeffrey Knapp, Sue McGowan &
John Sweeting
Prepared by
Peter Baxter
Multiple-choice questions
1. Property, plant and equipment are assets that:
Correct answer: c
Learning Objective 9.1 ~ discuss the nature of property, plant and equipment.
a. intangible.
b. held for resale.
c. held for investment.
*d. used in an entity’s production process.
Correct answer: d
Learning Objective 9.1 ~ discuss the nature of property, plant and equipment.
3. According to AASB 116 Property, Plant and Equipment, the cost of property, plant and
equipment is only recognised as an asset if it is probable that the future economic
benefits will flow to the entity and if:
Correct answer: a
Learning Objective 9.2 ~ explain the recognition criteria for initial recognition of property,
plant and equipment.
Correct answer: b
Learning Objective 9.3 ~ describe how to measure property, plant and equipment on initial
recognition.
5. Hoffman Limited acquired a bundle of assets for a cash consideration of $400 000. The
fair values of the assets on date of acquisition were as follows: machinery $264 000,
motor vehicles $176 000. Which of the following is the appropriate journal entry to
record this acquisition?
Correct answer: c
Learning Objective 9.3 ~ describe how to measure property, plant and equipment on initial
recognition.
6. Which of the following are not examples of directly attributable costs that should be
included in the cost of acquisition for property, plant and equipment?
Correct answer: d
Learning Objective 9.3 ~ describe how to measure property, plant and equipment on initial
recognition.
Correct answer: d
Learning Objective 9.3 ~ describe how to measure property, plant and equipment on initial
recognition.
8. For the purpose of the initial recognition of an item of property, plant and equipment,
the date on which the fair values should be measured is referred to as the:
Correct answer: a
Learning Objective 9.3 ~ describe how to measure property, plant and equipment on initial
recognition.
9. For the purposes of recognising an item of property, plant and equipment, the
acquisition date is defined in AASB 3 Business Combination as the date:
Correct answer: a
Learning Objective 9.3 ~ describe how to measure property, plant and equipment on initial
recognition.
10. After an asset has been initially recognised, an entity has a choice between the cost
model and the:
Correct answer: c
Learning Objective 9.4 ~ explain the alternative ways in which property, plant and
equipment can be measured subsequent to initial recognition.
11. When changing from the revaluation to the cost model of measurement for non-current
assets, the model must be applied:
*c. retrospectively.
d. prospectively.
Correct answer: c
Learning Objective 9.4 ~ explain the alternative ways in which property, plant and
equipment can be measured subsequent to initial recognition.
12. Under the cost model, after initial recognition an item of property, plant and equipment
must be carried at its:
Correct answer: b
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
13. The cost of an asset less its residual value is referred to as its:
a. book value.
b. residual amount.
*c. depreciable amount.
d. carrying amount.
Correct answer: c
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
14. Hunt Limited applied the straight-line method of depreciation to its non-current assets.
The cost of the buildings was $850 000, the residual value is $150 000 and the useful
life is 10 years. The annual depreciation expense is:
a. $100 000.
b. $15 000.
c. $85 000.
*d. $70 000.
Correct answer: d
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
15. Webcke Limited acquired an item of machinery with an expected useful life of 4 years.
The expected total production output over this period was: year 1, 30 000 units; year 2,
25 000 units; year 3, 15 000 units; year 4, 10 000 units. The machinery cost $85 000
and the residual value is $15 000. The amount of depreciation expense recorded in the
first year is:
Correct answer: a
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
16. Which of the following depreciation methods is most appropriate when the asset’s
benefits are expected to be received evenly over its useful life?
Correct answer: b
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
17. Under AASB 116 Property, Plant and Equipment, the purpose of calculating the
depreciation charge for a period on an item of property, plant and equipment is to
measure:
a. the fall in the fair value of the asset across the period.
b. a change in the re-sale value of the asset that has occurred over the period.
c. a reduction in the estimated market value of the asset across the period.
*d. the consumption of economic benefits over the period.
Correct answer: d
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
18. On 1 July 2009, Barba Limited acquired an item of equipment for $105 000 which it
depreciated using the straight line basis. The equipment had an estimated useful life of
10 years and its residual value was $15 000. The carrying amount of the equipment in
the financial statements dated 30 June 2014 is:
Correct answer: a
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
19. Which of the following is the appropriate journal entry to recognise depreciation
expense calculated using the diminishing balance method?
a. DR Depreciation expense
CR Non-current asset
b. DR Accumulated depreciation
CR Non-current asset
*c. DR Depreciation expense
CR Accumulated depreciation
d. DR Accumulated depreciation
CR Depreciation expense
Correct answer: c
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
20. The depreciation expense calculated using the diminishing balance method reflects:
Correct answer: b
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
21. Which of the following is not an example of a separate class of property, plant and
equipment?
a. Office equipment
b. Land and buildings
*c. Inventory
d. Motor vehicles
Correct answer: c
Learning Objective 9.6 ~ explain the revaluation model of measurement.
22. A non-current property, plant and equipment asset is depreciated using the straight-line
method over a 10 year useful life. The asset was revalued upwards after four years of
use. There is no change in the remaining useful life of six years or to the residual value.
Which of the following relationships reflects the effect of the revaluation on the future
depreciation of the asset?
Correct answer: a
Learning Objective 9.6 ~ explain the revaluation model of measurement.
23. Under AASB 116 Property, Plant and Equipment, the revaluation model is applied to:
Correct answer: d
Learning Objective 9.6 ~ explain the revaluation model of measurement.
24. On 30 June 2014, Walters Limited had an item of plant with an original cost of $140 000
and accumulated depreciation of $56 000. At this date, the fair value of the plant was
$100 000. The net effect of the journal entries necessary to record the revaluation of the
plant by Walters to fair value on 30 June 2014 in accordance with AASB 116 Property,
Plant and Equipment is which of the following?
b. Plant Dr 12 000
Asset revaluation surplus Cr 12 000
d. Plant Dr 12 000
Gain on revaluation — OCI Dr 16 000
Accumulated depreciation — plant Cr 28 000
Correct answer: a
Learning Objective 9.6 ~ explain the revaluation model of measurement.
25. On 30 June 2014, Walters Limited had an item of plant with an original cost of $140 000
and accumulated depreciation of $56 000. At this date, the fair value of the plant was
$100 000 and Walters Limited revalued the plant. Assuming a tax rate of 30%, the tax
effect of the revaluation would be recorded as which of the following?
Correct answer: d
Learning Objective 9.6 ~ explain the revaluation model of measurement.
26. Gillet Limited acquired a block of land for $150 000 on 1 January 2012. This amount
was also the tax base of the land. On 30 June 2014, the land was revalued to $200 000.
The tax rate is 30%. The appropriate journal entry to recognise the net effect of the
revaluation is which of the following?
Correct answer: c
Learning Objective 9.6 ~ explain the revaluation model of measurement.
27. Copely Limited had an existing asset revaluation surplus in respect to an item of plant
that had been derecognised. An appropriate journal entry to transfer the surplus to
retained earnings would include which of the following?
Correct answer: d
Learning Objective 9.6 ~ explain the revaluation model of measurement.
a. ongoing record keeping costs are generally lower than if the cost model were
used.
*b. the values reported for property, plant and equipment will provide more relevant
information to users of the financial statements.
c. depreciation expenses will generally be lower than under the cost model.
d. the entity’s financial statements will be consistent with US GAAP requirements.
Correct answer: b
Learning Objective 9.7 ~ confirm the factors to consider when choosing which measurement
model to apply.
29. When an item of property, plant and equipment is sold, the resulting gain or loss is
calculated as the difference between the:
Correct answer: d
Learning Objective 9.8 ~ account for derecognition.
30. Which of the following statements is not correct in relation to the disclosure of
property, plant and equipment balances?
Correct answer: d
Learning Objective 9.9 ~ apply the disclosure requirements of AASB 116.
True/false questions
31. On initial recognition of property, plant and equipment, the cost only comprises the
purchase price plus an initial estimate of dismantling and/or restoration costs.
The statement is false. There are three components to the cost of property, plant and
equipment per paragraph 16 of AASB 116 Property, Plant and Equipment. In addition to the
two components referred to above directly attributable costs also form part of the cost of
property, plant and equipment.
Learning Objective 9.3 ~ describe how to measure property, plant and equipment on initial
recognition.
32. Fair value is defined in AASB 116 Property, Plant and Equipment as the amount for
which an asset can be exchanged between knowledgeable willing parties in an arm’s
length transaction.
The statement is false. Fair value is defined in paragraph 6 of AASB 116 as ‘the price that
would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date.’
Learning Objective 9.3 ~ describe how to measure property, plant and equipment on initial
recognition.
33. Where an entity acquires a bundle of assets and the total cost of the assets is greater
than the sum of the fair values of the assets acquired, a bargain purchase has been
made.
The statement is false. A bargain purchase occurs if the cost of the assets is less than the total
of the fair value of the assets acquired.
Learning Objective 9.3 ~ describe how to measure property, plant and equipment on initial
recognition.
34. Costs of testing whether an asset is functioning property should be capitalised into the
initial cost of the asset under AASB 116 Property, Plant and Equipment.
The statement is true. This is an example of a directly attributable cost per paragraph 17 of
AASB 116.
Learning Objective 9.3 ~ describe how to measure property, plant and equipment on initial
recognition.
35. Costs of training staff in the use of a new asset are capitalised into the initial cost of the
asset under AASB 116 Property, Plant and Equipment.
The statement is false. Such costs are specifically excluded as an example of directly
attributable costs per paragraphs 19 and20 of AASB 116.
Learning Objective 9.3 ~ describe how to measure property, plant and equipment on initial
recognition.
36. Costs of removal or dismantling an asset at the end of its useful life are measured on a
present value basis and capitalised into the initial cost of the asset.
The statement is true. AASB 137 Provisions Contingent Liabilities and Contingent Assets,
requires that a liability for future restoration be recognised. Acceptance of the liability for
dismantling and removal is an essential part of bringing the asset to a position of intended
use.
Learning Objective 9.3 ~ describe how to measure property, plant and equipment on initial
recognition.
37. Under AASB 116 Property, Plant and Equipment, subsequent to initial recognition
property, plant and equipment assets can only be measured using the revaluation model.
The statement is false. Subsequent to initial recognition, an entity can measure property, plant
and equipment assets using either the cost or the revaluation models.
Learning Objective 9.4 ~ explain the alternative ways in which property, plant and
equipment can be measured subsequent to initial recognition.
38. Expenditure designed to improve the quality of the output of an asset are capitalised
into the cost of the asset in accordance with paragraph 7 of AASB 116 Property, Plant
and Equipment.
The statement is true. Such costs should be capitalised if it is probable that the expenditure
increases the future economic benefits embodied in the asset in excess of its standard of
performance assessed at the time the expenditure is made.
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
The statement is true. This principle is provided in the definitions in AASB 116 Property,
Plant and Equipment.
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
40. Depreciation is not recognised if an asset’s residual value exceeds its carrying amount.
The statement is true. The recognition of depreciation requires the existence of an asset’s
depreciable amount which is the asset’s cost less its residual value.
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
41. The residual value of a non-current asset is the amount or consideration actually
received by an entity at the date of the asset’s disposal.
The statement is false. The residual value is the estimated amount or consideration that the
entity expects to receive from disposal after deducting the estimated costs of disposal.
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
42. The units-of-production method of recognising depreciation is only suitable for use by
entities involved in manufacturing.
The statement is false. AASB 116 Property, Plant and Equipment allows entities to choose
the depreciation method that most closely reflects the pattern of consumption of future
economic benefits embodied in the asset. Where an entity in a service industry has an asset
that has a finite life in terms of the number of hour’s usage, they may depreciate the asset
using the units-of-production method.
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
43. Once an entity has selected a depreciation method to use to depreciate an asset, it must
use that same method for the entire useful life of the asset.
The statement is false. AASB 116 Property, Plant and Equipment requires entities to review
the depreciation method chosen at least at the end of each financial year If there has been a
change in the pattern of benefits such that the current method is inappropriate, the method
should be changed to one that reflects the changed pattern of benefits.
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
44. The expected physical wear and tear on an asset should be taken into account when
determining the useful life of the asset.
The statement is true. Paragraph 56 of AASB 116 Property, Plant and Equipment provides a
number of factors to consider when determining an asset’s useful life, of which the expected
physical wear and tear is one. Others are: the expected usage of the asset; technical or
commercial obsolescence; and legal or similar limits on the asset’s use.
Learning Objective 9.5 ~ explain the cost model of measurement and understand the nature
and calculation of depreciation.
The statement is true. This is a requirement of paragraph 36 of AASB 116 Property, Plant
and Equipment. For each class of assets, management must choose whether to apply the cost
model or the revaluation model.
Learning Objective 9.6 ~ explain the revaluation model of measurement.
The statement is true. AASB 116 paragraph 39 requires that revaluation increments shall be
recognised in profit or loss to the extent that it reverses a revaluation decrease of the same
asset previously recognised in profit or loss. Where there has been no previous revaluation
decrement, the increment is credited to the Asset Revaluation Surplus.
Learning Objective 9.6 ~ explain the revaluation model of measurement.
47. When a property, plant and equipment asset is derecognised through sale, any
associated asset revaluation surplus must always be transferred to retained earnings.
The statement is false. There is no requirement in AASB 116 that the asset revaluation
surplus must be transferred, although it may be transferred if the entity chooses to do so.
Learning Objective 9.6 ~ explain the revaluation model of measurement.
48. One of the reasons for selecting the cost model over the revaluation model is because of
the increased relevance of such measures.
The statement is false. It is argued that the revaluation model provides more relevant
information than the cost model.
Learning Objective 9.7 ~ confirm the factors to consider when choosing which measurement
model to apply.
49. Items of property, plant and equipment may only be derecognised if they are sold.
The statement is false. Items of property, plant and equipment may also be derecognised
when no future economic benefits are expected, either from future use or from disposal.
Learning Objective 9.8 ~ account for derecognition.
50. Disclosures under AASB 116 Property, Plant and Equipment are required on an asset-
by-asset basis where the revaluation model has been used.
The statement is false. Disclosures are required on a class-by-class basis where the
revaluation model has been used.
Learning Objective 9.9 ~ apply the disclosure requirements of AASB 116.
non già per dire che veramente l’importazione prima della letteratura
venisse proprio di là. Notai come anzi gli incunaboli della poesia
drammatica avessero avuto nelle sature e nelle atellane origine
assai prima tra noi, e le Muse sicelides e i vari poeti e vati della
Magna Grecia fossero stati nostri.
A questi Greci, schiavi o liberti, che popolavan Roma, dispensandovi
la scienza, dai patriotti guardavansi in cagnesco, e si giungeva
perfino a trattarli da ladri e peggio, e si poneva in canzone il loro
grave sussiego assai volentieri, e ridevasi di cuore alle tirate contro
essi in teatro, e il popolo tutto applaudiva. Così fu all’entrar in iscena
di Curculione in Plauto al declamar di que’ versi:
Del resto, come già notai, Plauto e Terenzio, che pur formavano la
delizia de’ romani teatri, avevano dedotto le loro commedie dal
greco; più liberamente Plauto, che le ama almeno adattate a foggia
nazionale; meno invece Terenzio, ch’ei medesimo proclama d’aver
fedelmente tradotto Menandro e se ne reca a vanto.
Ritemprata così la letteratura latina nella greca, si preparò quello che
si disse il secolo d’oro della latinità. Tito Livio, Crispo Sallustio, Giulio
Cesare, Tacito e Cornelio Nipote nella storia; Cicerone, Ortensio,
Crasso, Cornelio Rufo, Licinio Calvo ed altri molti nell’eloquenza, la
quale però coll’avvenir dell’impero perdette di sua libertà e di molta
parte di suo splendore; Catullo, Tibullo, Virgilio, Orazio, Properzio,
Ovidio, Cornelio Gallo nella poesia, chiamano ancora la nostra
ammirazione e formano tuttavia l’oggetto de’ nostri studi: essi poi
capitanavano una schiera di molti altri ingegni minori.
Coll’eloquenza, di cui ho ricordato i campioni, pur la giurisprudenza
offrì le egregie sue prove e i suoi valorosi cultori. Sesto Elio Peto
(184 anni av. G. C.) publicò l’Jus Civile Elianum e furono celebri
giureconsulti M. Porcio Catone, P. Mucio e Quinto Mucio Scevola,
che indagarono primi i veri principj del diritto ed applicarono alla
giurisprudenza la dottrina morale degli stoici. Quando poi il potere
supremo si accolse nelle mani di un solo, i rescritti, i decreti, gli editti
e le costituzioni degli imperatori dischiusero nuova fonte alla scienza
del diritto, che si vide collegata alla filosofia. I più rinomati
giureconsulti del tempo di Cicerone furono L. Elio, Servio Sulpizio
Rufo e A. Ofilio; sotto Augusto C. Trebazio Testa, P. Alfeno Varo,
autore de’ Digestorum, Libri XL, che si conservarono nel Digesto. M.
Antistio Labeone e C. Ateio Capitone originarono due sette, che
discordavano tra loro ne’ principj da seguire nelle consulte: il primo
inclinando al rigoroso diritto; il secondo all’equità. I loro discepoli
Masurio Sabino (20 anni dopo C.) e Sempronio Proculo (69 anni
dopo C.) diedero a tali sette estensione maggiore, i primi attenendosi
alle sentenze degli antichi giureconsulti; i secondi ai principj generali
del diritto.
Più sopra accennai come nei primi cinque secoli Roma si trovasse
sprovveduta affatto d’ogni nozione di matematica: essa quindi le
attinse, come per gli altri rami dello scibile, a fonti greche, piuttosto
occupati della pratica applicazione nello scompartimento dei terreni,
nella disposizione degli accampamenti e nella costruzione dei grandi
e sontuosi edifizi. Tra gli scrittori che si distinsero in siffatta materia,
primeggia Marco Vitruvio Pollione, coll’opera sua De Architectura in
dieci libri, a lui commessa da Augusto ed alla quale ho tante volte in
questa mia ricorso, perocchè sia utilissima per la storia e la
letteratura dell’arte presso gli antichi e contenga viste elevate e
filosofiche, comunque talvolta pecchi di oscurità, e di disordine.
Lo studio della natura vantò a suo principale cultore Cajo Plinio
Secondo Maggiore o il Vecchio (23-79 anni dopo G. C.) del quale ho
già a lungo parlato nel dire del cataclisma pompejano; l’Economia
rurale mette innanzi L. Giunio Moderato Columella, che scrisse
dodici libri De Re Rustica; e la Geografia Pomponio Mela che ne
dettò, circa al tempo di Nerone, un compendio in tre libri: De situ
Orbis, tratto in gran parte dalle opere greche, ma con molta
accuratezza, giudizio e critica.
E così fiorirono parimenti le scienze. Ho già notato le cause per le
quali il nascimento e lo sviluppo d’una filosofia nazionale in Roma,
fosse pressochè impossibile, giacchè il genio speculativo dovesse
necessariamente essere alieno dallo spirito pratico politico e
guerriero dei Romani. Essi infatti non entrarono mai nella sfera dei
problemi filosofici per esercitarvi la loro attività individuale. Si
accontentarono di scegliere e di adattare fra i sistemi della greca
filosofia quelli che lor parvero più acconci alla vita politica ed alle
abitudini private e solo a quando a quando si risvegliò tra essi
qualche interessamento e di gusto per la filosofia quando fu creduta
mezzo di sviluppamento intellettuale o di progresso. La filosofia
stoica era la più consentanea all’indole romana e in tempi di
corruzione e di despotismo essa fu il rifugio delle anime temprate a
robusto sentire, ch’ebbero forza di levarsi al disopra del
depravamento del proprio secolo. Negli ultimi anni della Republica la
filosofia platonica vi fu favorevolmente accolta, perocchè offerisse
all’oratore negli ajuti della sua dialettica e dottrina di verisimiglianza
alcuni reali vantaggi; ma poi quando i costumi degenerarono, i
Romani divennero seguaci per lo più della filosofia di Epicuro, come
quella che porgesse ad essi ciò che ad essi abbisognava, un codice,
cioè, di prudenza e le norme del piacere; finchè più tardi, sotto
l’imperio di Marco Aurelio per breve momento sfolgoreggiò una più
vera filosofia. Quella di Aristotele, che in Grecia aveva trovato sì
gran numero di proseliti, in Roma parve oscura, nè ebbe attrattive
per menti straniere alle astratte speculazioni e più curiose che
meditabonde; e non fu quindi che più secoli dopo che invadesse le
scuole in Italia e che, puossi dire, essere stata regolatrice delle
medesime infine al chiudersi del medio evo; onde fosse nel vero
l’Allighieri, quando di questo sommo ebbe a dire:
Già qualche cosa, parlando della lingua usata in Pompei, trattai della
coltura in questa città: ora con quanto ho testè detto di Roma,
rimane completato per riguardo a Pompei; perocchè ripeto le
provincie e più ancora le colonie seguissero in tutto l’andamento
della capitale.
Gli schiavi poi applicati a copiar manoscritti provvidero i privati di
buone biblioteche. Già Paolo Emilio aveva dato l’esempio di
cosiffatta raccolta, trasportando a Roma quella di Perseo re di
Macedonia da lui vinto: Silla aveva fatto altrettanto trasportando da
Atene quella di Apellicone Tejo; e più ricca l’ebbe il fastosissimo
Lucullo: Cicerone aveva di libri fatto egli pure incetta; ma tutte
finallora erano state proprietà private. Chi pensava a dotarne di una
il publico, quale era stata a Pergamo ed Alessandria, incaricandone
Varrone, reputato il più dotto de’ suoi tempi, fu Cesare, ajutato poi in
questo suo egregio pensiero da Asinio Pollione, dopo che Cesare
era stato da morte impedito di condurlo ad effetto. P. Vittore conta
ventinove biblioteche in Roma, ultima fra le quali quella di Marziale,
che ne’ suoi epigrammi non può resistere all’amor proprio di
ricordarla.
Pompei non aveva biblioteche pubbliche, nè forse l’ebbe pur
Ercolano: almeno traccia di esse non presentarono finora gli scavi;
ma e di una città e dell’altra ho già a suo luogo nondimeno osservato
quanti papiri siansi raccolti mezzo arsi e con sommo artificio svolti e
interpretati; quantunque finora non si possa dire d’essersi vindicato
dall’azione distruggitrice del tempo un’opera qualunque che fosse di
una grande importanza.
Volendo or qui toccare alcun che del modo tenuto nello scrivere,
poichè altrove ho già detto delle tavolette cerate, e pur altrove ed
anche adesso de’ papiri e delle pergamene, accennerò come su
queste ultime scrivessero in fogli non ritagliati e quadrati, nè da
ambe le facciate, come usiamo noi; ma per il lungo, e da una sola
parte, ed acciò la grandezza non cagionasse impedimento nello
scrivere, per fissarla, usavano d’una bacchettina di cedro o d’ebano,
con capi d’oro o di gemma, indi piegassero la carta arrotolandola, e
per questo rivolgimento avesse a nascere il vocabolo di volume,
volumen.
La gente d’umile condizione scriveva pel contrario d’ambe le
facciate; lo che venne mano mano in uso anche degli scienziati;
onde Cicerone scrivendo ad un suo famigliare, avesse a dire d’aver
sentito gran dispiacere nel leggere la prima facciata della lettera di
lui e grande contentezza nel voltar l’altra [236]; Giovenale parlasse di
una certa tragedia scritta in questa foggia [237]; Marziale ad
accennare del proprio libro stesso così scritto [238]; e Plinio il
Giovane, finalmente, scrivendo a Marco, dandogli conto d’alcune
opere eredate dallo zio, l’illustre naturalista, in ispecie gli narrasse di
censessanta commentarii scritti da una facciata e dall’altra [239].
Le iscrizioni e titoli delle opere, secondo ne fa fede Vitruvio [240],
venivano ornate con minio, e le carte stropicciate sottilmente con olio
di cedro, proveniente dal Libano, non tanto per conservarle dal tarlo,
quanto per renderle odorose; onde Orazio, nell’Arte Poetica, a
significare opera meritevole d’immortalità, in quel modo che si
credevano durar le cose unte coll’olio di cedro, usò di questo
concetto:
e Ovidio non meno vi fece allusione nel primo libro Dei tristi, in quel
verso: