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98年 - 師大附中 高二(下學期) →第二次期中考地理1#55958
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A(0), B(1), C(0), D(0), E(0) #1411827
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3. A company purchased factory equipment for $150,000. It is estimated that the equipment will have a $15,000 salvage value at the end of its estimated 5-year useful life. If the company uses the double-dedining-ba丨ance method of depreciation, the amount of annual depreciation recorded for the second year after purchase would be ' (A) $60,000. (B) $36,000. (C)$54,000. (D) $32,400.
#1411823
4, Joe's Copy Shop bought equipment for $60,000 on January 1, 2006, Joe estimated me useful life to be 3 years wilh no salvage value, and the straight lino method of depreciation will be used On January 1, 2007, Joe decides that the business will use the equipment for 5 years. What is the revised depreciation expense for 2007? (A) $20,000. (B) $8,000. (C) $10,000. (D)$15,000
#1411824
5, A company sells a plant asset which originally cost $150,000 for $50,000 on December 31, 2006. The Accumulated Depreciation account had a balance of $60,000 afier the current year's depredation of $15,000 had been recorded The company should recognize a (A) $100,000 loss on disposal. (B) $40,000 gain on disposal. (C) $40,000 loss on disposal. (D) $25,000 loss on disposal.
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