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_is the allocation of the cost of an asset over the asset's useful life
发布时间:
2024-03-27 16:01:20
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相关试题
1.
Depreciation is based on the expense recognition principle because it apportions the cost of the asset against the revenue generated over the asset’s useful life.( )选项: A:对 B:错
2.
In accounting, depreciation refers to the: 选项: A、method of spreading the cost of an asset over its useful life. B、 method of declining the market value of an asset to its book value. C、 method of estimation of an asset's current market value. D、 process of sale of a used asset.
3.
The three factors in cost allocation of a depreciable asset are service life, allocation base, and allocation method.
4.
12 (P1)Depreciation expense is calculated using its cost, estimates of an asset's salvage value, and an estimated useful life.
5.
DDB Method provides for a declining periodic expense over the estimated useful life of the asset选项: A:正确; B:错误
6.
Thomas Enterprises purchased a depreciable asset on October 1, Year 1 at a cost of $100,000. The asset is expected to have a salvage value of $15,000 at the end of its five-year useful life. If the asset is depreciated on the double-declining-balance method. Please to determine the asset's book value on December 31, Year 3.
7.
Depreciation expense is used to: 选项: A、allocate costs to all departments of the firm. B、determine when an asset is fully paid off. C、allocate historical cost over the life of an asset. D、equate the historical cost and market values of an asset.
8.
What is nto true about the purpose of charging depreciation in accounts? 选项: A:To ensure that funds are available for the eventual replacement of the asset; B:To reduce the cost of the asset in the statement of financial position to its estimated market value; C:To account for the ‘wearing-out’ of the asset over its life; D:To allocate the cost of a non-current asset over the accounting periods expected to benefit from its use
9.
For asset owners and multi-asset managers, which of the following may account for as much as 90% of the variability in investment returns of a typical fund over time. 选项: A:Stock selection. B:Tactical asset allocation. C:Strategic asset allocation.
10.
What is nto true about the purpose of charging depreciation in accounts? 选项: A:To ensure that funds are available for the eventual replacement of the asset; B:To reduce the cost of the asset in the statement of financial position to its estimated market value; C:To account for the ‘wearing-out’ of the asset over its life; D:To allocate the cost of a non-current asset over the accounting periods expected to benefit from its use
11.
Beckman Enterprises purchased a depreciable asset on October 1, Year 1 at a cost of $100,000. The asset is expected to have a salvage value of $20,000 at the end of its five-year useful life. If the asset is depreciated on the double-declining-balance method, the asset's book value on December 31, Year 2 will be: ( )选项: A:$54,000 B:$90,000 C:$16,000 D:$36,000
12.
The book value of an asset is equal to the选项: A:A. asset's market value less its historical cost.; B:B. blue book value relied on by secondary markets.; C:C. replacement cost of the asset.; D:D. asset's cost less accumulated depreciation.
13.
Research from the 1970s to the 1990s found that over 90 percent of a fund's returns over time is explained byA.market timing.B.stock selection.C.manager selection.D.asset allocation.
14.
2. Which will decrease the "agency cost of leasing"? 选项: A:Leased assets that are easy to damage.; B:Leased assets that require maintenance and care by the lessee.; C:Having lease terms that cover small portions of the asset's useful life.; D:Having an unguaranteed residual value by the lessee.
15.
4062590] Which of the following strategic asset allocation approaches allows for closer review and interplay between the strategy setting process and alignment of investment goals. Based on an agreed risk budget, asset allocations are made on expected risk exposures and are less constrained by asset class'buckets' as traditional approaches? 选项: A: Liability driven asset allocation. B: Factor risk allocation. C: Total portfolio analysis (TPA).
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