会计与财务管理专业英语答案2023

第十章测试

1.The estimate of amount to be recovered at the end of an asset’s useful life is . ( )
A:salvage value
B:cost
C:net value
D:depreciation

答案:A
2.Which of the following is NOT a characteristic of fixed asset? ( )
A:The asset must be held for use and not for investment.
B:The asset must have an expected life of more than one year.
C:The asset cannot change the physical substance.
D:The asset must be tangible in nature.
3.Depreciation is a process of determining the value of assets. ( )
A:错 B:对 4.An increase in repair and maintenance costs and a decrease in revenue-producing ability in the later years of an asset’s useful life suggest that accelerated methods can better match revenues and expenses. ( )
A:对 B:错 5.The choice of depreciation methods requires that the depreciation method used reflects the pattern in which the asset’s future economic benefits are expected to be consumed by the entity. ( )
A:对 B:错