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1.Baxter Co purchased an asset for $100,000 on 1.1.X1. It had an estimated useful life of 5 years and it was depreciated using the straight line method. On 1.1.X3 Baxter Co revised the remaining estimated useful life to 8 years.

What is the carrying amount of the asset at 31.12.X3?

A $40,000

B $52,500

C $40,000

D $62, 500

答案：B

2.Which of the following best explains what is meant by \'capital expenditure?

A Expenditure on non-current assets, including repairs and maintenance

B Expenditure on expensive assets

C Expenditure relating to the issue of share capital

D Expenditure relating to the acquisition or improvement of non-current assets

答案：D

3.Which of the following costs would be classified as capital expenditure for a restaurant business?

A A replacement for a broken window

B Repainting the restaurant

C An iluminated sign advertising the business name

D Cleaning of the kitchen floors

答案：C

4.Which one of the following costs would be clasified as revenue expenditure on the invoice for a new company car?

A Road tax

B Number plates

C Fitted stereo radio

D Delivery costs

答案：A

5.Lance is entering an invoice for a new item of equipment in the accounts. The invoice shows the following costs:

Water treatment equipment        $39 ,800

Delivery                                      $1,100

Maintenance charge                  $3 ,980

Sales tax                                    $7 ,854

Invoice total                                $52,734

Lance is registered for sales tax. What is the total value of capital expenditure on the invoice?

A $39,800

B $40,900

C $44, 880

D $52,734

答案：B

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