Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
A company has equipment with an original cost of $850,000, accumulated amortization of $300,000 and 5 years of estimated remaining useful life. Due to a change in market conditions the company now estimates that the equipment will only generate cash flows of $80,000 per year over its remaining useful life. The company’s incremental borrowing rate is 8 percent. Which of the following statements concerning impairment and future return on assets (ROA) is most accurate? The asset is:
A. impaired and future ROA increases.
B. impaired and future ROA decreases.
C. not impaired and future ROA increases.
The problem ______ at the meeting next week is of great importance.
A.discussed
B.to be discussed
C.being discussed
D.discussing
A.Desktop
B.Internet Explorer
C.disc
D.partition
在DISC职业性格测试中,D型人的特点是:()
A稳健型、支持型
B主导型、决断型
C服从型、思考型
D影响型、社交型
The author says that thestandard of the spoken English of BBC _________
A.is the worst among allbroadcasting networks
B.has taken a turn for theworse since the 1960s
C.has raised English-speakingup to a new level
D.is terrible because of a fewpopular disc jockeys