题目内容
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[主观题]
is an excess of acquisition cost over net assets acquired.
A、Goodwill
B、Depreciation
C、Depreciation method
D、None of the above.
提问人：网友honghualin
发布时间：2022-01-07
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A、Asset
B、Depreciation
C、Accounting period
D、Matching
题目内容
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更多“is an excess of acquisition co…”相关的问题
第1题
is the accounting process of allocating the periodic expiration of capital asset against the periodic revenue earned.
第2题
In accordance with the principle, the recording of depreciation allocates the cost of the assets to the accounting periods that benefit form the assets'use.
A、matching
B、conservatism
C、materiality
D、None of the above.
第3题
Translate the following sentence into English. “由于各项固定资产会磨损过时，因此，它们必须被报废、出售或置换。”
A、As units of plant and equipment wear out or become obsolete, they must be scrapped, sold, or trade in on new equipment.
B、As units of equipment wear out or become obsolete, they must be scrapped, sold, or trade in on new equipment.
C、As units of plant and equipment wear out or become obsolete, they must be scrapped, sold, or trade in on old equipment.
D、None of the above.
第4题
are rights to market a particular product or service or to engage in a particular activity.
A、Franchises and licenses
B、Copyright
C、Patent
D、None of the above.
第5题
are words, symbols, or other distinctive elements used to identify a particular firm’s products.
A、Research and development
B、Goodwill
C、Trademark
D、None of the above.
第6题
The systematic allocation of the costs on the assets to periods in which they provide benefits called .
A、trademark
B、amortization
C、goodwill
D、matching
第7题
The cost principle states that: .
A、Assets should initially recorded at cost and adjusted when the market value changes.
B、Activities of an entity are to be kept separate and distinct from its owner.
C、Assets should be recorded at their original cost.
D、Only transaction data capable of being expressed in terms of money be included in the accounting records.
第8题
【单选题】Translate the following sentence into Chinese. "Accelerated depreciation methods can substantially reduce both taxable income and tax payments for a period of years."
A、加速折旧法不能大幅减低一定年限内的应税收入和实际缴纳的税金。
B、折旧法能大幅减低一定年限内的应税收入和实际缴纳的税金。
C、加速折旧法能大幅减低一定年限内的应税收入和实际缴纳的税金。
D、以上都不对。
第9题
Translate the following sentence into English. “折旧的基本目的是实现配比原则——从一个会计年度的收益中扣减为实现收益而付出的商品或服务的成本。”
A、The basic purpose of depreciation is to achieve the matching principle—that is, to offset the revenue of an accounting period with the cost of the goods and services being consumed in the effort to generate the revenue.
B、The basic purpose of depreciation is to achieve the matching principle—that is, to offset the revenue of an account period with the cost of the goods and services being consumed in the effort to generate the revenue.
C、The basic purpose of depreciation is to achieve the matching principle—that is, to offset the revenue of an accounting with the cost of the goods and services being consumed in the effort to generate the revenue.
D、None of the above.
第10题
Translate the following sentence into English. “与有形长期资产一样，无形资产的价值在资产生命周期中不断递减。”
A、Like tangible long-term assets, the value of the intangible asset is declining during the life of the assets.
B、Like intangible long-term assets, the value of the intangible asset is declining during the life of the assets.
C、Like tangible short-term assets, the value of the intangible asset is declining during the life of the assets.
D、None of the above.
