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1.What is the depreciation charge on the building for the year ended 31 December 20X7?

A $40,000

B $50,000

C $30,000

D $42,500

答案：B

2.What is the journal entry to record the transfer of excess depreciation from the revaluation surplus to retained earnings?

A Dr Revaluation surplus $20,000

   Cr Retained earnings $20,000

B Dr Revaluation surplus $12, 500

   Cr Retained earnings $12,500

C Dr Retained earnings $20,000

   Cr Revaluation surplus $20,000

D Dr Revaluation surplus $12,500

   Cr Retained earmnings $12,500

答案：A

3.A company bought a property four years ago on 1 January for $ 170,000. Since then property prices have risen substantially and the property has been revalued at $2 10,000.

The property was estimated as having a useful life of 20 years when it was purchased. What is the balance on the revaluation surplus reported in the statement of financial position?

A $210,000

B $136,000

C $74,000

D $34,000

答案：C

4.A business purchased a motor car on 1 July 20X3 for $20,000. It is to be depreciated at 20 per cent per year on the straight line basis, assuming a residual value at the end of five years of $4,000, with a proportionate depreciation charge in the years of purchase and disposal.

The $20,000 cost was correctly entered in the cash book but posted to the debit of the motor vehicles repairs account. How will the business profit for the year ended 31 December 20X3 be affected by the error?

A Understated by $18,400

B Understated by $16 ,800

C Overstated by $18 ,400

D Overstated by $16,800

答案：A

5.A manufacturing company receives an invoice on 29 February 20X2 for work done on one of its machines. $25,500 of the cost is actually for a machine upgrade, which will improve efficiency. The accounts department do not notice and charge the whole amount to maintenance costs. Machinery is depreciated at 25% per annum on a straight-line basis, with a proportional charge in the years of acquisition and disposal. By what amount will the profit for the year to 30 June 20X2 be understated?

A $19,125

B $25,500

C $23,375

D $21,250

答案：C

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