The allocation of a plant asset's cost over its useful life is called:
A. residual value.
B. book value.
C. accrued revenue.
D. depreciation.
查看答案
The value of a depreciable asset at the end of its useful life is called:
A. book value.
B. residual value.
C. accrued revenue.
D. accrued expense.
Which of the following is the correct formula for calculating depreciation under the straight-line method?
A. Straight-line depreciation = (Cost + Residual value) ÷ Useful life
B. Straight-line depreciation = (Cost - Residual value) ÷ Useful life
C. Straight-line depreciation = (Cost + Residual value) × Useful life
D. Straight-line depreciation = (Cost - Residual value) × Useful life
The sum of all the depreciation expense recorded to date for a depreciable asset is called:
A. book value.
B. residual value.
C. depreciation expense.
D. accumulated depreciation.
Which of the following is a contra account?
A. Depreciation Expense
B. Accumulated Depreciation
C. Unearned Revenue
D. Earned Revenue
微信支付 
支付宝支付