【单选题】A business purchases land and building, giving in exchange $225,000 cash and a note payable for $95,000. This transaction:
A.
Increases owners' equity.
B.
Increases total assets.
C.
Decreases total liabilities.
D.
Decreases total assets.
【判断题】注 册登记检验时,如气缸体上打刻(或铸出)的发动机型号和出厂编号不易见 ,应 检查在发动机易见部位是否具有能永久保持的发动机型号和出厂编号的标识。如车辆产 品标 牌位于发动机舱,还应检查车辆产品标牌是否能永久保持及其内容是否规范、清晰耐久 。
【单选题】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 equip...
【简答题】某散货船,69.50m,船宽13.00m,型深5.20m,总吨1450,载重吨2600吨,检查发现机舱内独立驱动的足排量消防泵一台及消防管路,便携式电动水泵一台,消防栓2个,消防水带及水柱型水枪各2个,干粉灭火器(5kg/只)4只,手提式泡沫枪1套;请问对于该船机舱消防设备、消防系统是否存在缺陷,如何处理?消防泵的设置是否满足规范要求?消防水带、水枪配备是否合理?机舱内是否需要设置固定灭火系统,规...
【判断题】The purchase of a property that included land, building, and related improvements is called a lump-sum purchase.
【单选题】具有最大的决策权,承担最大的责任,处于最高层次的责任中心是( )。
【单选题】Which of the following can secure a term loan?
【单选题】Land and building were acquired in a lump-sum purchase for $1,350,000. The land has a fair value of $475,000 and the buildings $775,000. The amount debited to the buildings account will be: