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会计英语问题请教!!!

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会计英语问题请教!!!

1)Depreciation of a plant asset is the process of _______
A.Asset valuation for statement of financial position purposes
B.Allocating the cost of the asset to the periods of use 
C.Accumulating a fund for the replacement of the asset 
D.Asset valuation based on current replacement cost data 

2)The Ray Company exchanged its used bottle-capping machine for a few machine.The old machine cost $14000, and the new one had a cash price of $19000,Ray had taken $12000 depreciation on the old machine and was allowed a $500 tarde-in allowance.What gain or loss should be recorded on the exchange?
A.$1500loss
B.$500gain 
C.No gain or loss
D.$1500 gain
第一题我选择D,答案是B,为什么?第二题我做不来。

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  • 2010-06-18 21:10:51
    问题1:固定资产的折旧是一个什么的过程:
    B.将资产的成本在使用期内分摊
    D.资产在基于当前替代成本的定价(字面直译,意思应该懂)
    你觉得应该选什么?
    问题2:旧资产账面14000,折旧12000,新资产19000,旧资产允许抵扣500(差不多就值这么多钱),交换应当记录多少损益?非常简单的题:(前提应该是等价交换)摊余价值2000,处理收益500,营业外支出1500,自然1500Loss

    无***

    2010-06-18 21:10:51

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