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1.W bought a new printing machine. The cost of the machine was $80,000. The installation costs were $5,000 and the employees received training on how to use the machine, at a cost of $2,000. Before using the machine to print customers\' orders, a test was undertaken and the paper and ink cost $1 ,000 What should be the cost of the machine in the company\'s statement of financial position?

A $80,000

B $85,000

C $86,000

D $88,000

答案：C

2.What is the purpose of charging depreciation in financial statements?

A To allocate the cost of a non-current asset over the accounting periods expected to benefit from its use

B To ensure that funds are available for the eventual replacement of the asset

C To reduce the cost of the asset in the statement of financial position to its estimated market value

D To account for the \'wearing-out\' of the asset over its life

答案：A

3.Which of the statements below correctly states the purpose of the asset register?

A An internal control to ensure details of all assets are readily available in the event of loss or theft

B To ensure the organisation is aware of the age of plant and machinery

C An internal control to ensure information relating to non-current assets in the nominal ledger and the financial statements is correct

D To enable the organisation to comply with IAS 16 Property, plant and equipment

答案：C

4.An asset register showed a carrying amount of $67 ,460. A non-current asset costing $1 5,000 had been sold for $4,000, making a loss on disposal of $1 ,250. No entries had been made in the asset register for this disposal. What is the correct balance on the asset register?

A $42,710

B $51,210

C $53,710

D $62,210

答案：D

5.An organisation\'s asset register shows a carrying amount of $145,600. The non-current asset account in the nominal ledger shows a carrying amount of $135, 600. The difference could be due to a disposed asset not having been deducted from the asset register. Which one of the following could represent that asset?

A Asset with disposal proceeds of $1 5,000 and a profit on disposal of $5,000

B Asset with disposal proceeds of $1 5,000 and a carrying amount of $5,000

C Asset with disposal proceeds of $1 5,000 and a loss on disposal of $5,000

D Asset with disposal proceeds of $5,000 and a carrying amount of $5,000

答案：A

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