题目内容 (请给出正确答案)
[主观题]

What is an asset’s carrying amount?

A、Its cost less accumulated depreciation.

B、Its cost less annual depreciation.

C、Its net realisable value.

D、Its replacement value.

提问人:网友morlein 发布时间:2022-01-07
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更多“What is an asset’s carrying am…”相关的问题
第1题

Witch Co acquired 70% of the 200,000 equity shares of Wizard, its only subsidiary, on 1 April 20X8 when the retained earnings of Wizard Co were $450,000. The carrying amounts of Wizard Co's net assets at the date of acquisition were equal to their fair values apart from a building which had a carrying amount of $600,000 and a fair value of $850,000. The remaining useful life of the building at the acquisition date was 40 years.Witch Co measures non-controlling interest at fair value, based on share price. The market value of Wizard Co shares at the date of acquisition was $1.75.At 31 March 20X9 the retained earnings of Wizard Co were $750,000. At what amount should the non-controlling interest appear in the consolidated statement of financial position of Witch Co at 31 March 20X9?

A、$193,125

B、$195,000

C、$196,875

D、$191,500

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第2题
According to Para. 8, one difference between scientists and artists in the past and those at present lies in_____________.

A、nature of work

B、personal contact

C、source of funding

D、social status

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第3题
Im Unterricht antwortet der Lehrer _____ viele Fragen.
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第4题
From the following four choices A, B, C, D, which are good translations of the sentence "很多家长忙于工作,忽视了与孩子的沟通,这可能会导致孩子出现心理问题。"

A、Many parents spend most of their time at work, neglect the interaction with their children, it may lead to children's psychological problems.

B、Many parents spend most of their time at work and neglecting the interaction with their children, it may lead to psychological problems.

C、Many parents spend most of their time with their work and ignore the interaction with children, which leads to psychological problems with children.

D、If many parents spend most of their time at work and neglect the interaction with their children, children may have psychological problems.

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第5题
A business usually has a mark-up of 25% on cost of sales. During a year, its sales were $80,000. What was cost of sales?

A、$64,000

B、$60,000

C、$20,000

D、$18,000

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第6题
For the first time in history, more people live in towns than in the county. In Britain this has had a curious result. While polls show Britons rate “the countryside” alongside the royal firmly, Shakespeare and the National Health Service (NHS) as what makes them proudest of their country, this has limited political support. A century ago Octavia Hill launched the National Trust not to rescue stylish houses but to save “the beauty of natural places for everyone forever.” It was specifically to provide city dwellers with spaces for leisure where they could experience “a refreshing air.” Hill’s pressure later led to the creation of national parks and green belts. They don’t make countryside any more, and every year concrete consumes more of it. It needs constant guardianship.

At the next election none of the big parties seem likely to endorse this sentiment. The conservatives’ planning reform. explicitly gives rural development priori over conservation, even authorizing “off-plan” building where local people might object. The concept of sustainable development has been defined as profitable. Labour likewise wants to discontinue local planning where councils oppose development. The Liberal Democrats are silent. Only Ukip, sensing its chance, has sided with those pleading for a more considered approach to using green land. Its Campaign to Protect Rural England struck terror into many local Conservative parties.

The sensible place to build new houses, factories and offices is where people are.in cities and towns where infrastructure is in place. The London agents Stirling Ackroyd recently identified enough sites for half a million houses in the London area alone, no intrusion on green belt. What is true of London is even truer of the provinces.

The idea that “housing crisis” equals “concreted meadows” is pure lobby talk. The issue is not the need for more house but, as always, where to put them. Under lobby pressure, George Osborne favours rural new-build against urban renovation and renewal. He favours out-of-town shopping sites against. high streets. This is not a free market but a biased one. Rural towns and villages have growl and will always grow. They do so best where building sticks to their edges and respects their character. We do not ruin urban conservation areas. Why ruin rural ones?

Development should be planned .not let rip. After the Netherlands, Britain is Europe’s most crowded country. Half a century of town and country planning has enabled it to retain an enviable rural coherence, while still permitting low-density urban living. there is no doubt of the alternative - the corrupted landscapes of southern Portugal Spain or Ireland avoiding this rather than promoting it should unite left and right of the political spectrum.

26. Britain’s public sentiment about the countryside

A.didn’t start till the Shakespearean age.

B.has brought much benefit to the NHS.

C.is fully backed by the royal family.

D.is not well reflected in politics.

According to Paragraph 2, the achievements of the National Trust are now beingA.gradually destroyed.

B.effectively reinforced..

C.properly protected.

D.largely overshadowed.

Which of the following can be inferred from paragraph 3?A.Labour is under attack for opposing development

B.The Conservatives may abandon “off-plan” building.

C.The Liberal Democrats are losing political influence.

D.Ukip may gain from its support for rural conservation.

The author holds that George Osborne’s preferenceA.reveals a strong prejudice against urban areas.

B.shows his disregard for the character of rural areas.

C.stresses the necessity of easing the housing crisis.

D.highlights his firm stand i against lobby Pressure.

In the last paragraph, the author shows his appreciation ofA.the size of population in Britain.

B.the enviable urban lifestyle in Britain.

C.the town-and-country planning in Britain.

D.the political life in today’s Britain.

请帮忙给出每个问题的正确答案和分析,谢谢!

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第7题
¿Cuál de las siguientes figuras es de la época del renacimiento?

A、Fray Luis de León

B、Luis de Góngora

C、Lope de Vega

D、Fernando de Herrera

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第8题

Huaxin Co purchased a building on 30 June 20X8 for $1,250,000. At acquisition, the useful life of the building was 50 years. Depreciation is calculated on the straight-line basis. 10 years later, on 30 June 20Y8 when the carrying amount of the building was $1,000,000, the building was revalued to $1,600,000. Banjo Co has a policy of transferring the excess depreciation on revaluation from the revaluation surplus to retained earnings. Assuming no further revaluations take place, what is the balance on the revaluation surplus at 30 June 20Y9?

A、$335,000

B、$310,000

C、$560,000

D、$585,000

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第9题
Why might the asset register not reconcile with the non-current assets?

A、New asset, recorded in the register.

B、The asset need to disposal.

C、Asset stolen or damaged.

D、All of the above.

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