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Bao Inc.owns a machine with a carrying value of $3.0 million and a salvage value of $

2.0 million.The present value of the machine’s future cash flows is $1.7 million.The asset is permanently impaired.Bao should (under IFRS):

A.immediately write down the machine to its salvage value.

B.immediately write down the machine to its recoverable amount.

C.write down the machine to its recoverable amount as soon as it is depreciated down to salvage value.

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发布时间：2020-07-06

更多“Bao Inc.owns a machine with a carrying value of $3.0 million and a salvage value of $”相关的问题

第1题

Bao Incorporated recently paid more than the net book value to acquire Cleanway Corpo

ration.Cleanway operates an active research and development program into environmentally friendly cleaning products.Bao is very interested in this research program as well as the good management team in place at Cleanway.The excess price paid over the net book value of the assets should be accounted for on Bao’s financial statements as:

A.goodwill.

B.a trademark.

D.an intangible asset, research and development.

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第2题

Bao Capital issed a 5－year, $50 million face, 6% semiannual bond when market interest

Bao Capital issed a 5-year, $50 million face, 6% semiannual bond when market interest rates were 7%.The market yield of the bonds was 8% at the beginning of the next year.What is the initial balance sheet liability, and what is the interest expense that the company should report for the first half of the second year of the bond’s life (the third semiannual period)”

Bao Capital issed a 5－year, 50 million face, 6% se

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第3题

Bao Company has a defined benefit plan for its employees.Which of the following chang

es in assumptions would most likely decrease its reported pension expense？ An increase in the expected:

A.retirement age.

B.return on plan assets.

C.growth rate of salaries.

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第4题

钡永磁铁氧体鼎产量高、价格低的一种永磁铁氧体材料，化学式为BaO、6Fe₂O₃，其结构为（)的

A.A.磁铅石型

B.B.尖晶石型

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第5题

The following are excerpts from Bao, Inc.financial statements related to its fixed as

sets activity for the fiscal year ended June 30, 2004 ($million):

The following are excerpts from Bao, Inc.financial

Assuming the firm uses straight line depreciation, the average age and the average depreciable life of Bao’s fixed assets are closest to:

A.7 years for average age and 20 years for average depreciable life.

B.6 years for average age and 14 years for average depreciable life.

C.6 years for average age and 20 years for average depreciable life.

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第6题

Bao Corporation faced a 50% marginal tax rate last year and showed the following financial and tax

reporting information:

·Deferred tax asset of $1,000.

·Deferred tax liability of $5,000.

Based only on this information and the news that the tax rate will decline to 40%, Bao Corporation’s:

A.deferred tax asset will be reduced by $400 and deferred tax liability will be reduced by $2,000.

B.deferred tax liability will be reduced by $1,000 and income tax expense will be reduced by $800.

C.deferred tax asset will be reduced by $200 and income tax expense will be reduced by $1,000.

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第7题

美国国家安全局设有一个名为“定制入口组织”简称()的秘密机构，长期对包括我国在内的多数国家政治、经济、军事、文化进行情报收集。

A.TAO

B.BAO

C.KAO

D.CAO

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