A
building that costs $140,000 has accumulated depreciation of $60,000.
The book value of the building is( )
A: 60,000
B: 130,000
C: 80,000
D: 190,000
building that costs $140,000 has accumulated depreciation of $60,000.
The book value of the building is( )
A: 60,000
B: 130,000
C: 80,000
D: 190,000
举一反三
- 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
- 甲银行提入支票一张,金额60<br/>000元,系本行开户单位贸易公司支付货款,审核无误后转账付款。甲银行的会计处理正确的是() A: 借:吸收存款-活期存款——贸易公司<br/>60<br/>000<br/>贷:待清算票据款项 60<br/>000 B: 借:待清算票据款项 60<br/>000<br/>贷:吸收存款-活期存款——贸易公司<br/>60<br/>000 C: 借:吸收存款-活期存款——贸易公司<br/>60<br/>000<br/>贷:其他应付款 60<br/>000 D: 借:其他应付款 60<br/>000<br/>贷:吸收存款-活期存款——贸易公司<br/>60<br/>000
- 企业向银行借入9个月的借款80<br/>000元,存入银行,会计分录为______ A: 借:短期借款<br/>80<br/>000;贷:银行存款<br/>80<br/>000 B: 借:银行存款<br/>80<br/>000;贷:长期借款<br/>80<br/>000 C: 借:银行存款<br/>80<br/>000;贷:短期借款<br/>80<br/>000 D: 借:银行存款<br/>80<br/>000;贷:应付账款<br/>80<br/>000
- （3）原材料的变动订货成本为（ ）元。 A: 25 000 B: 30 000 C: 60 000 D: 80 000
- 通过银行收到上月销货款60 000元。对于这一笔业务应编制的会计分录为（ ）。 A: 借：银行存款60 000，贷：预收账款60 000 B: 借：银行存款60 000，贷：主营业务收入60 000 C: 借：银行存款60 000，贷：销售收入60 000 D: 借：银行存款60 000，贷：应收账款60 000