ABC Ltd made a lump-sum purchase of land, building and equipment for $630,000. The estimated market values for the items are $210,000, $322,000 and $168,000 repectively. ABC Ltd should debit the equipment account for:
【简答题】根据航海仪器管理制度,二副应 。1非连续使用的仪器,如标准罗经等均应加盖防护罩;2磁罗经附近不准堆放任何铁质物品;3除进厂修理或养护维修需要外,停港期间不停止陀螺罗经运转;4航行中利用各种条件核对仪器的误差并记录,如误差超出允许值应报告船长。A. ①②③ B. ①②③④ C. ②③④ D. ①②④