单选题根据以下信息解答问题。
机器设备总额 3500000美元
折旧费用 500000美元
累积折旧 2300000美元
厂商使用直线折旧法。

【正确答案】 B

【答案解析】[解析] [*]

【正确答案】 C

【答案解析】[解析] [*]

【正确答案】 A

【答案解析】[解析] 剩余使用期限=平均折旧期限-平均期限=7-4.6=2.4(年)

单选题 Which of the following statements about intangible assets is least accurate?

A. Intangible assets with unlimited lives are tested for impairment at least annually.
B. The income statement allocation of the cost of a finite-lived intangible asset is known as accretion expense.
C. The allocation of an intangible asset's cost to the income statement should match the benefits used up during the period.

【正确答案】 B

【答案解析】[解析] 在损益表中，对有限期使用寿命的无形资产成本的分摊称为摊销费用(amortization expense)而非增值费用。

单选题 Which of the following statements about an asset retirement obligation (ARO) is least accurate?

A. An ARC increases depreciation expense.
B. Operating cash flow is lower as a result of ARC expense allocations in the income statement.
C. The periodic accretion expense should be treated as interest expense for analytical purposes.

【正确答案】 B

【答案解析】[解析] 对资产报废义务(ARO)费用的分摊并不会对现金流产生影响。这是因为，折旧费用和增值费用均不涉及现金流。

单选题 A firm recently recognized a $4300 loss on the sale of machinery. The original cost of the machinery was $28000 and the accumulated depreciation at the date of sale was $15000. What amount did the firm receive from the sale?

A. $4500
B. $6300
C. $8700

【正确答案】 C

【答案解析】[解析] 在完成销售时，盈利(亏损)=销售所得-现存价值。其中，现存成本=成本-累积折旧。由题干可知，厂商的亏损为4300美元，现存价值为28000-15000=13000(美元)，从而销售所得=盈利(亏损)+现存价值=-4300+13000=8700(美元)。

单选题 An asset is impaired when:

A. accumulated depreciation plus salvage value exceeds acquisition cost.
B. the present value of future cash flows from an asset exceeds its carrying amount.
C. the firm cannot fully recover the carrying amount of the asset through operations.

【正确答案】 C

【答案解析】[解析] 如果相关情况表明，厂商有可能在未来的使用中无法使长寿命有形资产的现存价值获得恢复，则称该资产存在损耗。根据美国GAAP准则，对损耗的会计处理包含两个步骤。在第一个步骤中，我们通过复原性检验来检测资产的损耗情况。如果确认资产存在损耗，则第二个步骤包含对相关损失的度量。具体来讲，如果资产的现存价值高于资产的未来未贴现现金流，则该资产被视为存在损耗。需要注意的是，上述复原性检验基于未贴现现金流，而非未来现金流的现值(贴现现金流)。因此，本题的正确选项为C。

单选题 Assume U.S. GAAP applies unless otherwise noted. A company has equipment with an original cost of $850000, accumulated amortization of $300000 and 5 years of estimated remaining useful life. Due to a change in market conditions the company now estimates that the equipment will only generate cash flows of $80000 per year over its remaining useful life. The company's incremental borrowing rate is 8 percent. Which of the following statements concerning impairment and future return on assets (ROA) is most accurate?

A. The asset is impaired and future ROA increases.
B. The asset is impaired and future ROA decreases.
C. The asset is not impaired and future ROA increases.

【正确答案】 A

【答案解析】[解析] 该项资产存在损耗。设备的净现值=初始成本-累积摊销金额=850000-300000=550000(美元)，未贴现现金流总额为80000×5=400000(美元)。由上述结果可知，资产的净现值高于其未贴现现金流总额。因此，资产的未来资产回报率(ROA)将会上升。具体来讲，一旦该项资产被注销，则折旧金额将会相对较低，从而使净收益上升并带来较低的资产现存价值，进而使资产总额减少。上述两方面因素的变动将会使未来资产回报率(ROA)上升。

单选题 The fair value of equipment used by a firm exceeds its canting value. Which of the following statements is least accurate?

A. Under IFRS, the firm can choose to report the equipment at fair value.
B. Under IFRS, the firm can choose to report the asset at its canting value.
C. Under U.S. GAAP, the firm can choose to report the equipment at fair value.

【正确答案】 C

【答案解析】[解析] 如果厂商遵循IFRS标准，则在对长寿命资产进行记录时，既可以按照其公允价值加以记录，也可以按照成本减去累计折旧的余额来加以记录。如果厂商遵循美国GAAP准则，则厂商不得按照公允价值对其设备进行资产重估。因此，本题应选C。

单选题 Which of the following tax definitions is least accurate?

A. Taxes payable are the amount due to the government.
B. Taxable income is income based on the rules of the tax authorities.
C. Pretax income is income tax expense divided by one minus the statutory tax rate.

【正确答案】 C

【答案解析】[解析] 由于临时差额和永久差额的存在，税前收益和收益税费用并不总是存在关联。因此，本题应选C。