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NEW QUESTION: 1
A company uses the straight line method of depreciation for its plant and machinery. Depreciation is at a rate of 20% per annum.
A major item of machinery was purchased in 2003 at a cost of $240,000. At the time, it was estimated that the plant had an estimated useful life of five years and a residual value at the end of its useful life of $20,000.
As a result of rapid changes in technology it was decided to sell the machinery in 2006 for $80,000. It is the company's policy to charge a full year's depreciation in the year of acquisition and none in the year of disposal.
What was the profit/loss arising on the disposal of the asset?
A. $28,000 loss
B. $8,000 loss
C. $36,000 profit
D. $16,000 profit
Answer: A
NEW QUESTION: 2
A. Option C
B. Option B
C. Option D
D. Option A
Answer: A,C,D
NEW QUESTION: 3
Welche der folgenden Änderungen des Gruppenbereichs sind niemals zulässig? (Wählen Sie alle richtigen Antworten aus.)
A. Global zu Universal
B. Universal zu Global
C. Global zu lokaler Domäne
D. Domäne lokal bis universell
Answer: C
Explanation:
Erläuterung
A. Falsch: Manchmal sind Konvertierungen von globalen in universelle Gruppen zulässig.
B. Richtig: Konvertierungen von globalen zu lokalen Domänengruppen sind niemals zulässig.
C. Falsch: Konvertierungen von universellen in globale Gruppen sind manchmal zulässig.
D. Falsch: Domänenkonvertierungen lokal für universelle Gruppen sind manchmal zulässig.
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