The salvage value of an asset is:A . The value of the scrap metal if a new asset were taken to a scrap yard.B . The value that an asset has on the books after one year of depreciation.C . The costs that have been sunk into the project to date.D . The expected cash value at the end of an assets useful life.E . A and D only.
The salvage value of an asset is:
A . The value of the scrap metal if a new asset were taken to a scrap yard.
B . The value that an asset has on the books after one year of depreciation.
C . The costs that have been sunk into the project to date.
D . The expected cash value at the end of an assets useful life.
E . A and D only.
相关考题:
The initial cost of a product and the product's operation and maintenance costs _____ .A . increases perceived value when balanced.B . are incidental to each other because initial costs are "sunk"C . decreases design costs as operation periods increaseD . provides perceived function value and product social dysfunctionE . are integrally related with each other because initial costs are "sunk".
168 The salvage value of an asset is:A. The value of the scrap metal if a new asset were taken to a scrap yard.B. The value that an asset has on the books after one year of depreciation.C. The costs that have been sunk into the project to date.D. The expected cash value at the end of an assets useful life.E. A and D only
57 The initial cost of a product and the product's operation and maintenance costs _____ .A. increases perceived value when balanced.B. are incidental to each other because initial costs are "sunk"C. decreases design costs as operation periods increaseD. provides perceived function value and product social dysfunctionE. are integrally related with each other because initial costs are "sunk"
50 The salvage value of an asset is:A. The value of the scrap metal if a new asset were taken to a scrap yard.B. The value that an asset has on the books after one year of depreciation.C. The costs that have been sunk into the project to date.D. The expected cash value at the end of an assets useful life.E. A and D only.
5 Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments:Recognition and Measurement’. The directors realise that significant changes may occur in their accounting treatmentof financial instruments and they understand that on initial recognition any financial asset or liability can bedesignated as one to be measured at fair value through profit or loss (the fair value option). However, there are certainissues that they wish to have explained and these are set out below.Required:(a) Outline in a report to the directors of Ambush the following information:(i) how financial assets and liabilities are measured and classified, briefly setting out the accountingmethod used for each category. (Hedging relationships can be ignored.) (10 marks)
(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).Assume that no tax planning measures are taken and that there has been no change in the value of anyof the assets since David’s death. (4 marks)
听力原文: It's no secret that throughout history common stock has outperformed most financial instruments. If an investor plans to have an investment for a long period of time, then their portfolio should be comprised mostly of stocks ; however, investors who don't have this kind of time should diversify their portfolios. For this reason, the concept of "asset allocation" was developed. Asset allocation is an investment portfolio technique that aims to balance risk and create diversification by dividing assets among major categories. The underlying principle of asset allocation is that the older a person gets, the less risk he or she should face. After you retire you may have to depend on your savings as your only source of income.28. Throughout history, what kind of stock has outperformed most financial instruments?29.What is the purpose of asset allocation?30.What is the principle underlying the concept of asset allocation?(28)A.preferred stockB.common stockC.concept stockD.cynical stock
If the value of the pledged asset is greater than the amount of the loan , ______ is entitled to have the excess.A.the lending bankB.the borrowerC.the guarantorD.the guarantee
听力原文: Currency options may have two kinds of value, intrinsic value and time value. If and to the extent that an option would currently be profitable to exercise, it is said to have intrinsic value. In the case of a call, if the spot price is higher than the option exercise price, the option has intrinsic value. In the case of a put, if the spot price is less than the option exercise price, the option has intrinsic value. Such options are said to bein-the-money'. If the opposite is true of either calls or puts, they have no intrinsic value and said to be out-of-the-money'.28. What are the two kinds of value do currency options have?29.When does a call option have intrinsic value?30.What is the option said to be if it has intrinsic value?(28)A.Intrinsic value and time value.B.Internal value and external value.C.Exchange value and time value.D.Real value and stated value.
What is the type of account and normal balance of Allowance for Doubtful Accounts (). A.Contra asset, debitB.Contra asset, creditC.Asset, debitD.Asset, credit
A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.()
The book value of a fixed asset reported on the balance sheet represents its market value on that date.()
Accordiiig to the passage, which of the following is NOT true? ( )A. Some Americans would not accept the value of conservation and environment protection, because this value would probably make them unemployed.B. Many Americans have been used to wasting, so it will be difficult for them to accept the new value of conservation.C. Some old values are still having a strong influence on American people, although they are harmful in this new age.D. Most Americans have fully realized the need to protect the environment, so they have taken measures to recycle junked goods.
(a) An assistant of yours has been criticised over a piece of assessed work that he produced for his study course for giving the definition of a non-current asset as ‘a physical asset of substantial cost, owned by the company, which will last longer than one year’.Required:Provide an explanation to your assistant of the weaknesses in his definition of non-current assets whencompared to the International Accounting Standards Board’s (IASB) view of assets. (4 marks)(b) The same assistant has encountered the following matters during the preparation of the draft financial statements of Darby for the year ending 30 September 2009. He has given an explanation of his treatment of them.(i) Darby spent $200,000 sending its staff on training courses during the year. This has already led to animprovement in the company’s efficiency and resulted in cost savings. The organiser of the course has stated that the benefits from the training should last for a minimum of four years. The assistant has therefore treated the cost of the training as an intangible asset and charged six months’ amortisation based on the average date during the year on which the training courses were completed. (3 marks)(ii) During the year the company started research work with a view to the eventual development of a newprocessor chip. By 30 September 2009 it had spent $1·6 million on this project. Darby has a past historyof being particularly successful in bringing similar projects to a profitable conclusion. As a consequence theassistant has treated the expenditure to date on this project as an asset in the statement of financial position.Darby was also commissioned by a customer to research and, if feasible, produce a computer system toinstall in motor vehicles that can automatically stop the vehicle if it is about to be involved in a collision. At30 September 2009, Darby had spent $2·4 million on this project, but at this date it was uncertain as towhether the project would be successful. As a consequence the assistant has treated the $2·4 million as anexpense in the income statement. (4 marks)(iii) Darby signed a contract (for an initial three years) in August 2009 with a company called Media Today toinstall a satellite dish and cabling system to a newly built group of residential apartments. Media Today willprovide telephone and television services to the residents of the apartments via the satellite system and payDarby $50,000 per annum commencing in December 2009. Work on the installation commenced on1 September 2009 and the expenditure to 30 September 2009 was $58,000. The installation is expectedto be completed by 31 October 2009. Previous experience with similar contracts indicates that Darby willmake a total profit of $40,000 over the three years on this initial contract. The assistant correctly recordedthe costs to 30 September 2009 of $58,000 as a non-current asset, but then wrote this amount down to$40,000 (the expected total profit) because he believed the asset to be impaired.The contract is not a finance lease. Ignore discounting. (4 marks)Required:For each of the above items (i) to (iii) comment on the assistant’s treatment of them in the financialstatements for the year ended 30 September 2009 and advise him how they should be treated underInternational Financial Reporting Standards.Note: the mark allocation is shown against each of the three items above.
Where there has been delay in carrying goods, the measure of damages ________ generally the difference between the market value of the goods at the time when they ought to have been delivered and the time when they were in fact delivered.A.haveB.hasC.areD.is
( )is a project management technique for measuring projectPerformance progress.It has the ability to combine measurements of the project management triangle: scope,time and costs.A.Critica1 path method(CPM) B.Earned value management(CEV)C.Net present value method(NPVM)D.Expert judgment method(EJM)
( )is a project management technique for measuring project performance and process. It has the ability to combine measurements of the project management triangle; scope time and costs.A.Critica path method(CPM)B.Earned value mangagemengt(EVM)C.Net present value method(NPVM)D.Expert judgment method(EJM)
( )is aproject mangement technique for measuring project performance and proress.it has the ability to combine measurements of the project management triangle;scope.time and costs.A:Critica path method(CPM)B:Earned value mangagemengt(EVM)C:Net present value method(NPVM)D:Expert judgment method(EJM)
Which one of the following represents an ALE calculation?下列选项哪个表述的是年度预期损失的计算?()A、gross loss expectancy x loss frequency.总预期损失x损失概率B、actual replacem ent cost-proceeds of salvage.实际重置成本-补救款项C、asset value x loss expectancy.资产价值x损失概率D、single loss expectancy x annualized rate of occurrence.单一预期损失x年度发生概率
Your client has deployed a Cisco Wireless Location Appliance within their warehouse environment.They have been experiencing problems with tracking objects using active RFID tags. The RFID beacon rate is 10 seconds. You have discovered an issue with the RFID timeout value. How shouldthis value be changed?()A、Change the value on the wireless controller to 45 seconds.B、Change the value on the wireless controller to 95 seconds.C、Change the value on the Cisco WCS to 95 seconds.D、Change the value on the Cisco WCS to 45 seconds.
A switch that is to be added to the production network has been preconfigured (trunks, VLANs, VTP, and STP) and was tested in your lab. After installing the switch into the network, the entire network went down. What might explain what happened? ()A、The new switch happened to be running Cisco Catalyst operating system, while the other network switches were running Cisco IOS Software.B、The configuration revision of the new switch was higher than the configuration revision of the production VTP domain.C、The link costs on the new switch are set to a high value, causing all ports on the new switch to go into a forwarding mode and none into blocking mode, thereby causing a spanning-tree loop.D、The ports connecting to the two switches have been configured incorrectly. One side has the command switchport mode access and the other switchport mode trunk.
String foo = “blue”; Boolean[]bar = new Boolean [1]; if (bar[0]) { foo = “green”; } What is the result? () A、 Foo has the value of “”B、 Foo has the value of null.C、 Foo has the value of “blue”D、 Foo has the value of “green”E、 An exception is thrown.F、 The code will not compile.
Two database users, Jack and Bill, are accessing the SupportCenter STAFF table of the SupportCenter DB database. When Jack modifies a value in the table, the new value is invisible to Bill. Which is the modified value invisible to Bill?()A、The modified data are not available on disk.B、The modified data have been flushed out from memory.C、The modified rows of the SupportCenter STAFF table have been locked.D、Jack has not committed the changes after modifying the value.E、Both users are accessing the database from two different machines.
单选题如何为一个Asset资源设定一个Label,从而能够方便准确的搜索到?()A在Project窗口中选中一个Asset,右键-Create-LabelB在Project窗口中选中一个Asset,右键-AddLabelC在Project窗口中选中一个Asset,在Inspector窗口中点击添加Label的图标D在Project窗口中选中一个Asset,在Inspector窗口中点击按钮“AddLabel”
单选题String foo = “blue”; Booleanbar = new Boolean [1]; if (bar[0]) { foo = “green”; } What is the result?()A Foo has the value of “”B Foo has the value of null.C Foo has the value of “blue”D Foo has the value of “green”E An exception is thrown.F The code will not compile.
单选题A switch that is to be added to the production network has been preconfigured (trunks, VLANs, VTP, and STP) and was tested in your lab. After installing the switch into the network, the entire network went down. What might explain what happened? ()AThe new switch happened to be running Cisco Catalyst operating system, while the other network switches were running Cisco IOS Software.BThe configuration revision of the new switch was higher than the configuration revision of the production VTP domain.CThe link costs on the new switch are set to a high value, causing all ports on the new switch to go into a forwarding mode and none into blocking mode, thereby causing a spanning-tree loop.DThe ports connecting to the two switches have been configured incorrectly. One side has the command switchport mode access and the other switchport mode trunk.