【单选题】If a company records prepayment of expenses in an asset account, the adjusting entry when all or part of the prepaid asset is used or expired would:
A.
Result in a debit to a liability and a credit to an asset account.
C.
Result in a debit to an expense and a credit to an asset account.
D.
Cause an accrued liability account to exist.
E.
Cause an adjustment to prior expense to be overstated and assets to be understated.
【单选题】which of the following statements is correct when calculating the impairment loss of an asset?
A.
Assets should be carried at the lower of their carrying amount and recoverable amount
B.
Assets should be carried at the higher of their carrying amount and recoverable amount
C.
The recoverable amount of an asset is the higher of carrying amount and fair value less costs of disposal
D.
The recoverable amount of an asset is the higher of value in use and carrying amount
【单选题】which of the following statements is correct when calculating the impairment loss of an asset?
A.
Assets should be carried at the lower of their carrying amount and recoverable amount
B.
Assets should be carried at the higher of their carrying amount and recoverable amount
C.
The recoverable amount of an asset is the higher of vaiue in use and fair value less costs of disposal
D.
The recoverable amount of an asset is the higher of value in use and fair value less costs of disposal
【单选题】Which of the following is not a factor to be considered when determining the useful life of an intangible asset?
A.
Legal, regulatory or contractual provisions.
B.
The effects of obsolescence.
C.
The expected use of the asset by the organization.
D.
The fair value of the asset.
E.
The level of maintenance expenditures that will be required to obtain expected future benefits.
【单选题】根据《人民币结算账户管理办法》的规定,银行对( )内未发生收付活动且未欠开户银债务的单位银行结算账户,应通知单位办理销户手续。
【单选题】When a bond becomes more attractive as an asset because of a rise in the interest rate:
A.
the price of stock, a substitute asset, will rise.
B.
the price of stock, a substitute asset, will fall.
C.
the future price of bonds will fall.
D.
people will stop buying bonds and buy other assets.
【单选题】下列哪个不属于软件工程的内涵之一( )。