[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fvZAr1o_xzMbuE--vcMYysdh2FC0HPOTXZBDYA5qcsKQ":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":11,"question":18,"related":19,"source":29,"type":30},[],"2025-10-09 20:01:35",219961570,[8,9,10,8],"$14,000","$15,000","$56,000",{"count":12,"courseId":13,"courseImg":14,"courseName":15,"workId":16,"workName":17},10,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","80f148d8dcc4409aa3f9a176953efc0d","Comprehensive practice","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",[20,31,40,49,58,67,75,84,93,96],{"answer":21,"createTime":5,"id":22,"options":23,"question":28,"source":29,"type":30},[],219961562,[24,25,26,27],"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":32,"createTime":5,"id":33,"options":34,"question":39,"source":29,"type":30},[],219961563,[35,36,37,38],"Owner's equity","Capital","Assets","Liabilities","is the interest of the owners in an enterprise. Also known as owner's equity",{"answer":41,"createTime":5,"id":42,"options":43,"question":48,"source":29,"type":30},[],219961564,[44,45,46,47],"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":50,"createTime":5,"id":51,"options":52,"question":57,"source":29,"type":30},[],219961565,[53,54,55,56],"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":59,"createTime":5,"id":60,"options":61,"question":66,"source":29,"type":30},[],219961566,[62,63,64,65],"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":68,"createTime":5,"id":69,"options":70,"question":74,"source":29,"type":30},[],219961567,[71,72,73,9],"$9,000","$10,000","$11,000","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":76,"createTime":5,"id":77,"options":78,"question":83,"source":29,"type":30},[],219961568,[79,80,81,82],"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":85,"createTime":5,"id":86,"options":87,"question":92,"source":29,"type":30},[],219961569,[88,89,90,91],"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":94,"createTime":5,"id":6,"options":95,"question":18,"source":29,"type":30},[],[8,9,10,8],{"answer":97,"createTime":5,"id":98,"options":99,"question":101,"source":29,"type":30},[],219961571,[81,82,79,100],"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)"]