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1.Which one of the following assets may be classified as a non-current asset in the financial statements of a business?

A A tax refund due next year

B A motor vehicle held for resale

C A computer used in the office

D Cleaning products used to clean the office floors

答案：C

2.Which one of the following assets may be classified as a non-current asset in the financial statements of a business?

A A tax refund due next year

B A motor vehicle held for resale

C A computer used in the office

D Cleaning products used to clean the office floors

答案：C

3.Which of the following should be disclosed for tangible non-current assets according to IAS 16 Property,plant and equipment?

1 Depreciation methods used and the total depreciation allocated for the period

2 A reconciliation of the carrying amount of non-current assets at the beginning and end of the period

3 For revalued assets, whether an independent valuer was involved in the valuation

4 For revalued assets, the effective date of the revaluation

A 1,2and4only

B 1 and 2 only

C 1, 2,3 and 4

D 1,3and4only

答案：C

4.Which of the following should be included in the reconciliation of the carrying amount of tangible non-current assets at the beginning and end of the accounting period?

1 Additions

2 Disposals

3 Depreciation

4 Increases/decreases from revaluations

A 1 and 3 only

B 1, 2, and 3 only

C 1,3and4

D 1,2, 3 and 4

答案：D

5.The carrying amount of a company\'s non-current assets was $200,000 at 1 August 20X0. During the year ended 31 July 20X1 , the company sold non-current assets for $25 ,000 on which it made a loss of $5,000. The depreciation charge for the year was $20,000. What was the carrying amount of non-current assets at 31 July 20X1?

A $1 50,000

B $155,000

C $1 60,000

D $180,000

答案：A

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