【单选题】When an asset is fully depreciated, the carrying amount of the asset will be
B.
equal to the trade-in value.
C.
equal to the residual.
D.
equal to the fair value.
【单选题】If a company records prepayment of expenses in an asset account, the adjusting entry when all or part of the prepaid asset is used or expired would:
A.
Result in a debit to a liability and a credit to an asset account.
C.
Result in a debit to an expense and a credit to an asset account.
D.
Cause an accrued liability account to exist.
E.
Cause an adjustment to prior expense to be overstated and assets to be understated.
【单选题】which of the following statements is correct when calculating the impairment loss of an asset?
A.
Assets should be carried at the lower of their carrying amount and recoverable amount
B.
Assets should be carried at the higher of their carrying amount and recoverable amount
C.
The recoverable amount of an asset is the higher of carrying amount and fair value less costs of disposal
D.
The recoverable amount of an asset is the higher of value in use and carrying amount
【多选题】根据《人民币银行结算账户管理办法》的规定,对下列资金的管理和使用,存款人可以申请开立专用存款账户的是( )
【判断题】中职生只有终身学习才能跟上不断进行的职业演变。( )
【单选题】根据《人民币银行结算账户管理办法》的规定,银行对一定时间内未发生收付活动且未欠开户银行债务的单位银行结算账户,应通知单位办理销户手续。该时间期限为( )。
【单选题】下列哪个不属于软件工程的内涵之一( )。