[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f9Aa2WpsnlyosMmdGUxpt5YYe9TgHi_-d4VP8342lKhs":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-10-09 20:01:35",219961563,[8,9,10,11],"Owner's equity","Capital","Assets","Liabilities",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},10,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","80f148d8dcc4409aa3f9a176953efc0d","Comprehensive practice","is the interest of the owners in an enterprise. Also known as owner's equity",[21,32,35,44,53,62,71,80,89,96],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],219961562,[25,26,27,28],"Net income is an increase on owner's equity resulting from operation of the business","Net income equals revenue minus expenses","Net income is a decrease in owner's equity resulting from operation of the business","When we measure the net income earned by a business we are measuring its financial position","Which of the following statements is false","v1",0,{"answer":33,"createTime":5,"id":6,"options":34,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":30,"type":31},[],219961564,[39,40,41,42],"累积折旧","折旧费用","折旧基数","直线折旧法","Translate the following special term into Chinese. "accumulated depreciation"",{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":30,"type":31},[],219961565,[48,49,50,51],"Depreciation","Current Asset","Accounting","Amortization","is the allocation of the cost of a tangible plant asset to expense in the periods in which services are received from the asset",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":30,"type":31},[],219961566,[57,58,59,60],"存货必须遵循历史成本原则按取得成本计价","存货必须遵循配比原则按取得成本计价","存货必须遵循成本原则按取得成本计价","以上都不对","Translate The Following Sentence Into Chinese. "Inventory must be measured at the acquisition cost in conformity with the historical cost principle."",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":31},[],219961567,[66,67,68,69],"$9,000","$10,000","$11,000","$15,000","A company purchases a machine for $50,000 with an estimated useful life of 5 years and a residual value of $5,000. If the company uses the straight-line depreciation method, what is the annual depreciation expense",{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":30,"type":31},[],219961568,[75,76,77,78],"Straight-line method","Units-of-production method","Double-declining balance method","Sum-of-the-years'-digits method","Which depreciation method results in higher depreciation expense in the early years of an asset's useful life",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],219961569,[84,85,86,87],"Original cost of the fixed asset","Estimated residual value of the fixed asset","Current market value of the fixed asset","Estimated useful life of the fixed asset","Which of the following is NOT a factor affecting the depreciation of fixed assets",{"answer":90,"createTime":5,"id":91,"options":92,"question":95,"source":30,"type":31},[],219961570,[93,69,94,93],"$14,000","$56,000","A company purchases a delivery truck for $60,000, with an estimated residual value of $4,000 and a total estimated useful mileage of 280,000 kilometers. In the first year, the truck is driven 70,000 kilometers. Using the units-of-production method, what is the depreciation expense for the first year",{"answer":97,"createTime":5,"id":98,"options":99,"question":101,"source":30,"type":31},[],219961571,[77,78,75,100],"Units-of-production method (with high usage in the first year)","In the first year of a fixed asset's useful life, which depreciation method will result in the highest net income for the company (assuming all other factors are the same)"]