举一反三
- Depreciationon new equipment is relevant in deciding whether to keep or replace equipment.
- R company sold old equipment for $25 000. The equipment had a cost of $50 000 and accumulated depreciation of $30 000. The entry to record the sale of the equipment would include a ( ). A: loss on disposal of $25 000 B: gain on disposal of $25 000 C: loss on disposal of $5 000 D: gain on disposal of $5 000
- ____________________ is relevant in a decision to replace equipment. A: a. Cost of old equipment B: b. Book value of old equipment C: c. Depreciation accrued on old equipment D: d. Future maintenance costs of old equipment
- The disposal value of old equipment is relevant.
- Unavoidablecosts are never relevant in deciding whether to eliminate a product or department.
内容
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The cost of inventory is relevant when deciding whether to dispose of the inventoryin cases of obsolescence.
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To meet the ever increasing demand() oil-refining equipment, the company will produce more of such equipment. A: of B: on C: with D: for
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( ) is an emergency equipment. A: Cabine ventilator B: Anchor C: Lighting equipment of cabine D: Fresh water pump
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Bill`s company is evaluating different equipment. The equipment A costs ￥8,400, has a three-year life. The equipment B have to pay ￥3000 at the end of year in the following four years.Assuming a fixed interest rate of 6% Which equipment is a better choice？ A: A B: B C: Both D: neither
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发动机及其附件所用的润滑油是一样的。 A: The engine uses lubricating to assist the rest of the equipment. B: Lubricants for All the auxiliary equipment of the Engine are the same. C: Lubricants for the engine and the auxiliary equipment are the same