A.expense all cost as incurred.
B.capitalize costs directly related to the development.
C.expense costs until technical feasibility has been established.
第1题
On January 1, 2009, Bao limited bought a piece of manufacturing equipment for $250,000.At that time they estimated its useful life to be 10 years and its salvage value to be $10,000.During 2011, it became apparent that the equipment was wearing our more quickly than they had originally estimated.It now appeared that its useful life would only be 6 years in total.If Bao Limited uses the straight-line method for depreciation and has a policy of only taking one-half year’s depreciation in the year of acquisition, the depreciation expense on this piece of equipment for 2011 will be closest to:
A.$48,000.
B.$51,000.
C.$53,125.
第2题
The capitalization of interest (versus expensing) will have which of the following effects on a company’s financial ratios?
A.Lower interest coverage ratio.
B.Lower debt-to-equity ratio.
C.Higher asset turnover ratio.
第3题
For which type of long-lived asset is it most appropriate to test for impairment at least annually:
A.Property, plant and equipment.
B.Intangible assets with finite live.
C.Intangible assets with indefinite lives.
第4题
A company acquires some new depreciable assets.Which of the following combinations of estimated salvage value and useful life will most likely produce the highest net profit margin?
A.low salvage value estimates and long average lives.
B.high salvage value estimates and long average lives.
C.high salvage value estimates and short average lives.
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