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fixed assets and intangible assets test bank
Name Chapter 9--Fixed Assets and Intangible Assets
Description
Instructions
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Question 1
True/False
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Question Long-lived assets that are intangible in nature, used in the operations of the business, and not held for sale in the ordinary
course of business are called fixed assets.
Answer
True
False
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Question 2
True/False
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The acquisition costs of property, plant, and equipment should include all normal, reasonable and necessary costs to get the asset in
place and ready for use.
Answer
True
False
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Question 3
True/False
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Question When land is purchased to construct a new building, the cost of removing any structures on the land should be charged to
the building account.
Answer
True
False
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Question 4
True/False
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Question Land acquired as a speculation is reported under Investments on the balance sheet.
Answer
True
False
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Question 5
True/False
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Question To a major resort, timeshare properties would be classified as property, plant and equipment.
Answer
True
False
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Question 6
True/False
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Question Standby equipment held for use in the event of a breakdown of regular equipment is reported as property, plant, and
equipment on the balance sheet.
Answer
True
False
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Question 7
True/False
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Question The cost of repairing damage to a machine during installation is debited to a fixed asset account.
Answer
True
False
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Question 8
True/False
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Question During construction of a building, the cost of interest on a construction loan should be charged to an expense account.
Answer
True
False
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Question 9
True/False
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Question The cost of computer equipment does not include the consultant's fee to supervise installation of the equipment.
Answer
True
False
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Question 10
True/False
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Question When cities give land or buildings to a company to locate in the community, no entry is made since there is no cost to the
company.
Answer
True
False
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Question 11
True/False
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Question Capital expenditures are costs of acquiring, constructing, adding, or replacing property, plant and equipment.
Answer
True
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False
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Question 12
True/False
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Question The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.
Answer
True
False
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Question 13
True/False
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Question Expenditures that increase operating efficiency or capacity for the remaining useful life of a fixed asset are betterments.
Answer
True
False
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Question 14
True/False
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Question The cost of replacing an engine in a truck is an example of ordinary maintenance.
Answer
True
False
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Question 15
True/False
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Question A capital lease is accounted for as if the asset has been purchased.
Answer
True
False
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Question 16
True/False
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Question An operating lease is accounted for as if the lessee has purchased the asset.
Answer
True
False
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Question 17
True/False
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Question An intangible asset is one that has a physical existence.
Answer
True
False
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Question 18
True/False
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Question A capitalized asset will appear on the balance sheet as a long term asset.
Answer
True
False
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Question 19
True/False
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Question Long lived assets held for sale are classified as fixed assets.
Answer
True
False
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Question 20
True/False
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Question Functional depreciation occurs when a fixed asset is no longer able to provide services at the level for which it was intended.
Answer
True
False
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Question 21
True/False
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Question The normal balance of the accumulated depreciation account is debit.
Answer
True
False
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Question 22
True/False
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Question As a company depreciates a piece of equipment, it cash flow goes up.
Answer
True
False
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Question 23
True/False
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Question All property, plant, and equipment assets are depreciated over time.
Answer
True
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False
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Question 24
True/False
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Question The book value of a fixed asset reported on the balance sheet represents its market value on that date.
Answer
True
False
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Question 25
True/False
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Question The depreciable cost of a building is the same as its acquisition cost.
Answer
True
False
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Question 26
True/False
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Question It is necessary for a company to use the same depreciation method for all of its depreciable assets.
Answer
True
False
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Question 27
True/False
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Question It is not necessary for a company to use the same depreciation method for financial statements and for determining income
taxes.
Answer
True
False
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Question 28
True/False
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Question An estimate of the amount which an asset can be sold at the end of its useful life is called residual value.
Answer
True
False
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Question 29
True/False
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Question The units of production depreciation method matches expenses against revenue the best.
Answer
True
False
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Question 30
True/False
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Question Once the useful life of a depreciable asset has been estimated and the amount to be depreciated each year has been
determined, the amounts can not be changed.
Answer
True
False
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Question 31
True/False
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Question Residual value is not incorporated in the initial calculations for double-declining-balance depreciation.
Answer
True
False
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Question 32
True/False
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Question The double-declining-balance method is an accelerated depreciation method.
Answer
True
False
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Question 33
True/False
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Question The double declining balance depreciation method calculates depreciation each year by taking twice the straight line rate
times the book value of the asset at the beginning of each year.
Answer
True
False
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Question 34
True/False
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Question When minor errors occur in the estimates used in the determination of depreciation, the amounts recorded for depreciation
expense in the past should be corrected.
Answer
True
False
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Question 35
True/False
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Question The amount of depreciation expense for the first full year of use of a fixed asset costing $95,000, with an estimated residual
value of $5,000 and a useful life of 5 years, is $19,000 by the straight-line method.
Answer
True
False
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Question 36
True/False
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Question The amount of depreciation expense for a fixed asset costing $95,000, with an estimated residual value of $5,000 and a
useful life of 5 years or 20,000 operating hours, is $21,375 by the units-of-production method during a period when the asset was used
for 4,500 hours.
Answer
True
False
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Question 37
True/False
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Question The amount of the depreciation expense for the second full year of use of a fixed asset costing $100,000, with an estimated
residual value of $5,000 and a useful life of 4 years, is $25,000 by the declining-balance method at twice the straight-line rate.
Answer
True
False
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Question 38
True/False
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Question When depreciation estimates are revised, all years of the asset’s life are affected.
Answer
True
False
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Question 39
True/False
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Question For income tax purposes most companies use an accelerated deprecation method called double declining balance.
Answer
True
False
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Question 40
True/False
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Question Assets may be grouped according to common traits and depreciated by using a single composite rate.
Answer
True
False
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Question 41
True/False
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Question Regardless of the depreciation method, the amount that will be depreciated during the life of the asset will be the same.
Answer
True
False
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Question 42
True/False
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Question Revising depreciation estimates does affect the amounts of depreciation expense recorded in past periods.
Answer
True
False
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Question 43
True/False
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Question Capital expenditures are costs that are charged to Stockholders' Equity accounts.
Answer
True
False
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Question 44
True/False
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Question Though a piece of equipment is still being used, the equipment should be removed from the accounts if it has been fully
depreciated.
Answer
True
False
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Question 45
True/False
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Question If an asset has not been fully depreciated, depreciation should be recorded prior to removing it from service and the
accounting records.
Answer
True
False
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Question 46
True/False
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Question When selling a piece of equipment for cash, a loss will result when the proceeds of the sale are less than the book value of
the asset.
Answer
True
False
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Question 47
True/False
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Question When a property, plant, and equipment asset is sold for cash, any gain or loss on the asset sold should be recorded.
Answer
True
False
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Question 48
True/False
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Question Ordinary gains from the sale of fixed assets should be reported in the other income section of the income statement.
Answer
True
False
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Question 49
True/False
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Question A gain can be realized when a fixed asset is discarded.
Answer
True
False
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Question 50
True/False
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Question When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is
called boot.
Answer
True
False
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Question 51
True/False
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Question When a plant asset is traded for another of similar asset, losses on the asset traded are not recognized.
Answer
True
False
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Question 52
True/False
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Question When exchanging equipment, if the trade-in allowance is greater than the book value a loss results.
Answer
True
False
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Question 53
True/False
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Question Since gains are not recognized in the exchange of similar assets, the cost basis of the new asset is equal to the book value
of the old asset plus boot.
Answer
True
False
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Question 54
True/False
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Question If a fixed asset with a book value of $10,000 is traded for a similar fixed asset, and a trade-in allowance of $15,000 is granted
by the seller, the buyer would report a gain on disposal of fixed assets of $5,000.
Answer
True
False
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Question 55
True/False
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Question The entry to record the disposal of fixed assets will include a credit to accumulated depreciation.
Answer
True
False
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Question 56
True/False
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Question Both the initial cost of the asset and the accumulated depreciation will be taken off the books with the disposal of the asset.
Answer
True
False
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Question 57
True/False
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Question Minerals removed from the earth are classified as intangible assets.
Answer
True
False
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True/False
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Question 58
Question The method used to calculate the depletion of a natural resource is the straight line method.
Answer
True
False
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Question 59
True/False
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Question Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
Answer
True
False
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Question 60
True/False
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Question The transfer to expense of the cost of intangible assets attributed to the passage of time or decline in usefulness is called
amortization.
Answer
True
False
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Question 61
True/False
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Question The cost of a patent with a remaining legal life of 10 years and an estimated useful life of 7 years is amortized over 10 years.
Answer
True
False
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Question 62
True/False
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Question Costs associated with normal research and development activities should be treated as intangible assets.
Answer
True
False
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Question 63
True/False
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Question Patents are exclusive rights to manufacture, use, or sell a particular product or process.
Answer
True
False
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Question 64
True/False
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Question When a major corporation develops its own trademark and over time it becomes very valuable, the trademark may not be
shown on their balance sheet due lack of a material cost.
Answer
True
False
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Question 65
True/False
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Question When a company establishes an outstanding reputation and has a competitive advantage because of it, the company should
record goodwill on its financial statements.
Answer
True
False
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Question 66
True/False
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Question The difference between the balance in a fixed asset account and its related accumulated depreciation account is the asset's
book value.
Answer
True
False
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Question 67
True/False
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Question The-sum-of-the-years'-digits method is the only depreciation method that does not consider the plant asset's estimated
residual value in the depreciation equation.
Answer
True
False
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Question 68
True/False
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Question The amount of depreciation expense for the first full year of use of a fixed asset costing $65,000, with an estimated residual
value of $5,000 and a useful life of 5 years, is $20,000 by the sum-of-the-years’-digits method.
Answer
True
False
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Question 69
True/False
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Question When a seller allows a buyer an amount for old equipment that is traded in for new equipment of similar use, this amount is
known as boot.
Answer
True
False
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Question 70
True/False
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Question An exchange is said to have commercial substance if future cash flows remain the same as a result of the exchange.
Answer
True
False
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Question 71
Matching
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Question Classify each of the following as:
Answer Match Question Items
C. A. B. B. B. C. A. A. -
A.
B.
C.
D.
E.
F.
G.
H.
Overhauling an engine in a large truck.
Exterior and interior painting
Paving a new parking lot
New landscaping
Installing a new air conditioning system in an old building
Resurfacing a pool in an apartment building
Adding freon to an air conditioning system
Fixing damage due to a car accident
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Answer Items
A. Ordinary Maintenance and Repairs
B. Asset Improvements
C. Extraordinary Repairs
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Question 72
Matching
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Question Match the intangible assets with their proper classification
Answer Match Question Items
B. - A. Rights to sell this book and make a profit
C. - B. McDonald’s Golden Arches
A. - C. A new kitchen gadget that can be profited by only one company
D. - D. Location of a company
B. - E. I-Tunes Music
D. - F. Reputation of a company
C. - G. Nike Swoosh
C. - H. Mickey Mouse
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Answer Items
A. Patent
B. Copyright
C. Trademark
D. Goodwill
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Question 73
Multiple Choice
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Question A characteristic of a fixed asset is that it is
Answer
intangible
used in the operations of a business
held for sale in the ordinary course of the business
a long term investment
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Question 74
Multiple Choice
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Question Land acquired so it can be resold in the future is listed in the balance sheet as a(n)
Answer
fixed asset
current asset
investment
intangible asset
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Question 75
Multiple Choice
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Question Which of the following should be included in the acquisition cost of a piece of equipment?
Answer
transportation costs
installation costs
testing costs prior to placing the equipment into production
all are correct
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Question 76
Multiple Choice
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Question Which of the following is included in the cost of constructing a building?
Answer
insurance costs during construction
cost of paving parking lot
cost of repairing vandalism damage during construction
cost of removing the demolished building existing on the land when it was purchased
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Question 77
Multiple Choice
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Question Which of the following is included in the cost of land?
Answer
cost of paving a parking lot
brokerage commission
outdoor parking lot lighting attached to the land
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fences on the land
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Question 78
Multiple Choice
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Question Accumulated Depreciation
Answer
is used to show the amount of cost expiration of intangibles
is the same as Depreciation Expense
is a contra asset account
is used to show the amount of cost expiration of natural resources
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Question 79
Multiple Choice
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Question A building with an appraisal value of $147,000 is made available at an offer price of $152,000. The purchaser acquires the
property for $35,000 in cash, a 90-day note payable for $45,000, and a mortgage amounting to $65,000. The cost basis recorded in
the buyer's accounting records to recognize this purchase is
Answer
$147,000
$152,000
$145,000
$110,000
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Question 80
Multiple Choice
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Question A used machine with a purchase price of $77,000, requiring an overhaul costing $8,000, installation costs of $5,000, and
special acquisition fees of $3,000, would have a cost basis of
Answer
$93,000
$90,000
$82,000
$85,000
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Question 81
Multiple Choice
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Question A new machine with a purchase price of $94,000, with transportation costs of $8,000, installation costs of $5,000, and special
acquisition fees of $2,000, would have a cost basis of
Answer
$ 99,000
$107,000
$102,000
$109,000
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Question 82
Multiple Choice
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Question Expenditures that add to the utility of fixed assets for more than one accounting period are
Answer
committed expenditures
revenue expenditures
current expenditures
capital expenditures
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Question 83
Multiple Choice
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Question A capital expenditure results in a debit to
Answer
an expense account
a stockholders’ equity account
a liability account
an asset account
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Question 84
Multiple Choice
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Question Which of the following below is an example of a capital expenditure?
Answer
cleaning the carpet in the front room
tune-up for a company truck
replacing an engine in a company car
replacing all burned-out light bulbs in the factory
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Question 85
Multiple Choice
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Question In a lease contract, the party who legally owns the asset is the
Answer
lessee
lessor
operator
banker
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Question 86
Multiple Choice
Question All leases are classified as either
Answer
capital leases or long-term leases
capital leases or operating leases
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operating leases or current leases
long-term leases or current leases
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Question 87
Multiple Choice
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Question The journal entry for recording an operating lease payment would
Answer
be a memo entry only
debit the fixed asset and credit Cash
debit an expense and credit Cash
debit a liability and credit Cash
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Question 88
Multiple Choice
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Question When determining whether to record an asset as a fixed asset, what two criteria must be met?
Answer
Must be an investment and must be long lived.
Must be long lived and must use the asset in a productive manner.
Must be long lived and must be a tangible asset.
Must be a tangible asset and must be an investment.
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Question 89
Multiple Choice
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Question Factors contributing to a decline in the usefulness of a fixed asset may be divided into the following two categories
Answer
salvage and functional
physical and functional
residual and salvage
functional and residual
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Question 90
Multiple Choice
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Question A fixed asset's estimated value at the time it is to be retired from service is called
Answer
book value
residual value
market value
carrying value
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Question 91
Multiple Choice
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Question All of the following below are needed for the calculation of straight-line depreciation except
Answer
cost
residual value
estimated life
units produced
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Question 92
Multiple Choice
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Question The method of determining depreciation that yields successive reductions in the periodic depreciation charge over the
estimated life of the asset is
Answer
units-of-production
declining-balance
straight-line
time-valuation
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Question 93
Multiple Choice
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Question When the amount of use of a fixed asset varies from year to year, the method of determining depreciation expense that best
matches allocation of cost with revenue is
Answer
declining-balance
straight-line
units-of-production
MACRS
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Question 94
Multiple Choice
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Question A machine with a cost of $80,000 has an estimated residual value of $5,000 and an estimated life of 5 years or 15,000 hours.
It is to be depreciated by the units-of-production method. What is the amount of depreciation for the second full year, during which the
machine was used 5,000 hours?
Answer
$5,000
$25,000
$15,000
$26,667
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Question 95
Multiple Choice
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Question Equipment with a cost of $130,000 has an estimated residual value of $10,000 and an estimated life of 5 years or 12,000
hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full year, during which the
equipment was used 3,300 hours?
Answer
$24,000
$32,500
$33,000
$35,750
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Question 96
Multiple Choice
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Question A machine with a cost of $75,000 has an estimated residual value of $5,000 and an estimated life of 4 years or 18,000 hours.
What is the amount of depreciation for the second full year, using the double declining-balance method?
Answer
$17,500
$37,500
$18,750
$16,667
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Question 97
Multiple Choice
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Question The most widely used depreciation method is
Answer
straight-line
sum-of-the-years-digits
declining-balance
units-of-production
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Question 98
Multiple Choice
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Question Equipment with a cost of $160,000, an estimated residual value of $40,000, and an estimated life of 15 years was
depreciated by the straight-line method for 4 years. Due to obsolescence, it was determined that the useful life should be shortened by
3 years and the residual value changed to zero. The depreciation expense for the current and future years is
Answer
$11,636
$16,000
$11,000
$8,000
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Question 99
Multiple Choice
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Question The depreciation method that does not use residual value in calculating the first year's depreciation expense is
Answer
straight-line
units-of-production
double-declining-balance
none of the above
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Question 100
Multiple Choice
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Question If a fixed asset, such as a computer, were purchased on January 1st for $3,750 with an estimated life of 3 years and a
salvage or residual value of $150, the journal entry for monthly expense under straight-line depreciation is:
(Note: EOM indicates the last day of each month.)
Answer
EOM Depreciation Expense
100
Accumulated Depreciation
100
EOM Depreciation Expense
1,200
Accumulated Depreciation
1,200
EOM Accumulated Depreciation
1,200
Depreciation Expense
1,200
EOM Accumulated Depreciation
100
Depreciation Expense
100
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Question 101
Multiple Choice
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Question The proper journal entry to purchase a computer on account to be utilized within the business would be:
Answer
Jan 2 Office Supplies
1,350
Accounts Payable
1,350
Jan 2 Office Equipment
1,350
Accounts Payable
1,350
Jan 2 Office Supplies
1,350
Accounts Receivable
1,350
Jan 2 Office Equipment
1,350
Accounts Receivable
1,350
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Question 102
Multiple Choice
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Question Residual value is also known as all of the following except
Answer
scrap value
trade in value
salvage value
net book value
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Question 103
Multiple Choice
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Question The formula for depreciable cost is
Answer
initial cost + residual value
initial cost - residual value
initial cost - accumulated depreciation
depreciable cost = initial cost
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Question 104
Multiple Choice
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Question Expected useful life is
Answer
calculated when the asset is sold.
estimated at the time that the asset is placed in service.
determined each year that the depreciation calculation is made.
none of the answers are correct.
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Question 105
Multiple Choice
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Question The calculation for annual depreciation using the straight-line depreciation method is
Answer
initial cost / estimated useful life
depreciable cost / estimated useful life
depreciable cost * estimated useful life
initial cost * estimated useful life
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Question 106
Multiple Choice
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Question The calculation for annual depreciation using the units-of-production method is
Answer
(initial cost/estimated output) * the actual yearly output
(depreciable cost / yearly output) * estimated output
depreciable cost / yearly output
(depreciable cost / estimated output) * the actual yearly output
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Question 107
Multiple Choice
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Question Computer equipment was acquired at the beginning of the year at a cost of $65,000 that has an estimated residual value of
$3,000 and an estimated useful life of 5 years. Determine the 2nd year’s depreciation using straight-line depreciation.
Answer
$26,000
$24,800
$12,400
$13,000
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Question 108
Multiple Choice
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Question Which of the following is true?
Answer
If using the double-declining-balance the total amount of depreciation expense during the life of the asset will be the
highest.
If using the units-of-production method, it is possible to depreciate more than the depreciable cost.
If using the straight line method, the amount of depreciation expense during the first year is higher than that of the doubledeclining-balance.
Regardless of the depreciation method, the amount of total depreciation expense during the life of the asset will be the
same.
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Question 109
Multiple Choice
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Question An asset was purchased for $120,000 and originally estimated to have a useful life of 10 years with a residual value of
$10,000. After two years of straight line depreciation, it was determined that the remaining useful life of the asset was only 4 years with
a residual value of $2,000. Calculate this year’s depreciation using the revised amounts and straight line method.
Answer
$25,000
$11,000
$24,000
$24,500
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Question 110
Multiple Choice
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Question A fixed asset with a cost of $52,000 and accumulated depreciation of $47,500 is traded for a similar asset priced at $60,000.
Assuming a trade-in allowance of $5,000, the cost basis of the new asset is
Answer
$54,000
$59,500
$60,000
$60,500
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Question 111
Multiple Choice
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Question A fixed asset with a cost of $41,000 and accumulated depreciation of $36,000 is traded for a similar asset priced at $50,000.
Assuming a trade-in allowance of $4,000, the cost basis of the new asset is
Answer
$54,000
$45,000
$51,000
$50,000
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Question 112
Multiple Choice
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Question A fixed asset with a cost of $41,000 and accumulated depreciation of $36,500 is traded for a similar asset priced at $60,000.
Assuming a trade-in allowance of $3,000, the recognized loss on the trade is
Answer
$3,000
$4,500
$ 500
$1,500
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Question 113
Multiple Choice
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Question A fixed asset with a cost of $30,000 and accumulated depreciation of $28,500 is sold for $3,500. What is the amount of the
gain or loss on disposal of the fixed asset?
Answer
$2,000 loss
$1,500 loss
$3,500 gain
$2,000 gain
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Question 114
Multiple Choice
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Question The Bacon Company acquired new machinery with a price of $15,200 by trading in similar old machinery and paying
$12,700. The old machinery originally cost $9,000 and had accumulated depreciation of $5,000. In recording this transaction, Bacon
Company should record
Answer
the new machinery at $16,700
the new machinery at $12,700
a gain of $1,500
a loss of $1,500
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Question 115
Multiple Choice
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Question When a company discards machinery that is fully depreciated, this transaction would be recorded with the following entry
Answer
debit Accumulated Depreciation; credit Machinery
debit Machinery; credit Accumulated Depreciation
debit Cash; credit Accumulated Depreciation
debit Depreciation Expense; credit Accumulated Depreciation
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Question 116
Multiple Choice
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Question When a company sells machinery at a price equal to its book value, this transaction would be recorded with an entry that
would include the following:
Answer
debit Cash and Accumulated Depreciation; credit Machinery
debit Machinery; credit Cash and Accumulated Depreciation
debit Cash and Machinery; credit Accumulated Depreciation
debit Cash and Depreciation Expense; credit Accumulated Depreciation
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Question 117
Multiple Choice
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Question When a company exchanges machinery and receives a trade-in allowance greater than the book value, this transaction
would be recorded with the following entry:
Answer
debit Machinery and Accumulated Depreciation; credit Machinery, Cash, and Gain on Disposal
debit Machinery and Accumulated Depreciation; credit Machinery and Cash
debit Cash and Machinery; credit Accumulated Depreciation
debit Cash and Machinery; credit Accumulated Depreciation and Machinery
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Question 118
Multiple Choice
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Question When a company exchanges machinery and receives a trade-in allowance less than the book value, this transaction would
be recorded with the following entry:
Answer
debit Machinery and Accumulated Depreciation; credit Machinery and Cash
debit Cash and Machinery; credit Accumulated Depreciation
debit Cash and Machinery; credit Accumulated Depreciation and Machinery
debit Machinery, Accumulated Depreciation, and Loss on Disposal; credit Machinery and Cash
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Question 119
Multiple Choice
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Question On December 31, Strike Company has decided to discard one of its batting cages. The initial cost of the equipment was
$215,000 with an accumulated depreciation of $185,000. Depreciation has been taken up to the end of the year. The following will be
included in the entry to record the disposal.
Answer
Accumulated Depreciation Dr. $215,000
Loss on Disposal of Asset $185,000
Equipment Cr. $215,000
Gain on Disposal of Asset $30,000
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Question 120
Question On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the equipment was
$215,000 with an accumulated depreciation of $185,000. Depreciation has been taken up to the end of the year. The company found
a company that is willing to buy the equipment for $30,000. What is the amount of the gain or loss on this transaction?
Answer
Gain of $30,000
Loss of $30,000
No gain or loss
Cannot be determined
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Question 121
Multiple Choice
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Question On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the equipment was
$215,000 with an accumulated depreciation of $185,000. Depreciation has been taken up to the end of the year. The company found
a company that is willing to buy the equipment for $20,000. What is the amount of the gain or loss on this transaction?
Answer
Gain of $20,000
Loss of $10,000
No gain or loss
Cannot be determined
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Question 122
Multiple Choice
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Question On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the equipment was
$215,000 with an accumulated depreciation of $185,000. Depreciation has been taken up to the end of the year. The company found
a company that is willing to buy the equipment for $55,000. What is the amount of the gain or loss on this transaction?
Answer
Cannot be determined
No gain or loss
Gain of $25,000
Gain of $55,000
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Question 123
Multiple Choice
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Question On December 31, Strike Company has decided to trade-in one of its batting cages for another one that has a cost of
$500,000. The seller of the batting cage is willing to allow a trade-in amount of $40,000. The initial cost of the old equipment was
$225,000 with an accumulated depreciation of $195,000. Depreciation has been taken up to the end of the year. The difference will be
paid in cash. What is the amount of the gain or loss on this transaction?
Answer
The gain will not be recognized and will be added to the price of the old equipment.
The gain will not be recognized and will be added to the price of the new equipment
The gain will not be recognized and will be subtracted from the price of the old equipment
The gain will not be recognized and will be subtracted from the price of the new equipment.
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Question 124
Multiple Choice
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Question On December 31, Strike Company has decided to trade-in one of its batting cages for another one that has a cost of
$500,000. The seller of the batting cage is willing to allow a trade-in amount of $11,000. The initial cost of the old equipment was
$215,000 with an accumulated depreciation of $185,000. Depreciation has been taken up to the end of the year. The difference will be
paid in cash. What is the amount of the gain or loss on this transaction?
Answer
Loss of $11,000
Gain of $11,000
Loss of $19,000
No loss or gain will be recorded.
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Question 125
Multiple Choice
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Question When a company replaces a component of property, plant and equipment, which statement below does not account for one
of the steps to this process?
Answer
book value of the replaced component is written off to depreciation expense
the asset cost of the replaced component is credited
any cost to remove the old component is charged to expense
the identifiable direct costs associated with the new component are capitalized
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Question 126
Multiple Choice
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Question The accumulated depletion account is
Answer
an expense account
an intangible asset account
reported on the income statement as other expense
reported on the balance sheet as a deduction from the cost of the mineral deposit
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Question 127
Multiple Choice
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Question The process of transferring the cost of metal ores and other minerals removed from the earth to an expense account is called
Answer
depletion
deferral
amortization
depreciation
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Question 128
Question The Weber Company purchased a mining site for $500,000 on July 1, 2009. The company expects to mine ore for the next
10 years and anticipates that a total of 100,000 tons will be recovered. The estimated residual value of the property is $80,000. During
2009, the company extracted and sold 4,000 tons of ore. The depletion expense for 2009 is
Answer
$10,500
$43,200
$16,800
$20,000
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Question 129
Multiple Choice
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Question Expenditures for research and development are generally recorded as
Answer
current operating expenses
assets and amortized over their estimated useful life
assets and amortized over 40 years
current assets
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Question 130
Multiple Choice
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Question The term applied to the amount of cost to transfer to expense resulting from a decline in the utility of intangible assets is
Answer
amortization
depletion
depreciation
allocation
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Question 131
Multiple Choice
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Question Xtra Company purchased goodwill from Argus for $144,000. Argus had developed the goodwill over 6 years. How much
would Xtra amortize the goodwill for its first year?
Answer
$8,640
$24,000
Goodwill is not amortized.
Not enough information.
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Question 132
Multiple Choice
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Question Which intangible assets are amortized over their useful life?
Answer
trademarks
goodwill
patents
all of the above
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Question 133
Multiple Choice
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Question The exclusive right to use a certain name or symbol is called a
Answer
franchise
patent
trademark
copyright
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Question 134
Multiple Choice
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Question Fixed assets are ordinarily presented in the balance sheet
Answer
at current market values
at replacement costs
at cost less accumulated depreciation
in a separate section along with intangible assets
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Question 135
Multiple Choice
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Question Machinery was purchased on January 1, 2009 for $51,000. The machinery has an estimated life of 7 years and an estimated
salvage value of $9,000. Sum-of-the-years'-digits depreciation for 2010 would be
Answer
$10,929
$6,000
$10,500
$9,000
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Question 136
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Question What is the cost of the land, based upon the following data?
Land purchase price
Broker's commission
Payment for the demolition
and removal of existing building
Cash received from the sale of materials
salvaged from the demolished building
$178,000
15,000
5,000
2,000
Remove
Answer
$196,000
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Question 137
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Question Comment on the validity of the following statements. "As an asset loses its ability to provide services, cash needs to be set
aside to replace it. Depreciation accomplishes this goal."
Answer Depreciation is the periodic transfer of the cost of an asset to expense. Depreciation is a noncash expense. Depreciation
does not accumulate cash for replacements.
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Question 138
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Question On April 15, Compton Co. paid $1,350 to upgrade a delivery truck and $45 for an oil change. Journalize the entries for the
delivery truck and oil change expenditures.
Answer
April 15
Delivery Truck
1,350
Cash
1,350
15 Repairs and maintenance Exp
Cash
45
45
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Question 139
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Question Computer equipment was acquired at the beginning of the year at a cost of $45,000 that has an estimated residual value of
$3,000 and an estimated useful life of 4 years. Determine the (a) depreciable cost, (b) straight-line rate, and (c) annual straight-line
depreciation.
Answer
(a) $42,000
(b) 25%
(c) $10,500
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Question 140
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Question In using this method, a double-declining balance rate is determined by doubling the straight-line rate. Assume that an asset
has a useful life of 25 years, determine the rate to be used if using the double-declining balance method.
Answer
4% * 2 = 8%
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Question 141
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Question Copy equipment was acquired at the beginning of the year at a cost of $56,000 that has an estimated residual value of
$8,000 and an estimated useful life of 5 years. It is estimated that the machine has an estimated 1,000,000 copies. This year 240,000
copies were made. Determine the (a) depreciable cost, (b) depreciation rate, and (c) the units-of-production depreciation for the year.
Answer
(a)
$48,000
(b)
$0.048 per copy
(c)
$11,520 (240000*.048)
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Question 142
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Question A machine costing $57,000 with a 6-year life and $3,000 residual value was purchased January 2, 2009. Compute the yearly
depreciation expense using straight-line depreciation.
Answer
($57,000 - $3,000) = $54,000 ÷ 6 years = $9,000 per year
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Question 143
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Question A machine costing $85,000 with a 5-year life and $5,000 residual value was purchased January 2, 2009. Compute
depreciation for each of the five years, using the declining-balance method at twice the straight-line rate.
Answer
(1)
Year 1 $85,000 × .40 = $34,000
(2)
Year 2 $51,000 × .40 = $20,400
(3)
Year 3 $30,600 × .40 = $12,240
(4)
Year 4 $18,360 × .40 = $7,344
(5)
Year 5 $11,016 - 5,000 = $6,016
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Question 144
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Question Computer equipment was acquired at the beginning of the year at a cost of $63,000 that has an estimated residual value of
$3,000 and an estimated useful life of 5 years. Determine the (a) depreciable cost (b) double-declining-balance rate, and (c) doubledeclining-balance depreciation for the first year.
Answer
(a) $60,000
(b) 40%
(c) $25,200 ($63,000 * 40%)
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Question 145
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Question An asset was purchased for $58,000 and originally estimated to have a useful life of 10 years with a residual value of
$3,000. After two years of straight line depreciation, it was determined that the remaining useful life of the asset was only 2 years with
a residual value of $2,000. Calculate this year’s depreciation using the revised amounts and straight line method.
a) Determine the amount of the annual depreciation for the first two years.
b) Determine the book value at the end of the 2nd year.
c) Determine the depreciation expense for each of the remaining years after revision.
Answer
a) $5,500
b) $47,000
c) $22,500
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Question 146
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Question Equipment was acquired at the beginning of the year at a cost of $75,000. The equipment was depreciated using the
straight-line method based upon an estimated useful life of 6 years and an estimated residual value of $7,500.
a)
b)
What was the depreciation for the first year?
Assuming the equipment was sold at the end of the second year for $59,000, determine the gain or loss on sale of the
equipment.
Journalize the entry to record the sale.
c)
a) $11,250
b) $6,500 Gain
c)
Cash
Accumulated Depreciation
Equipment
Gain on Sale of Asset
Answer
59,000
22,500
75,000
6,500
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Question 147
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Question On the first day of the fiscal year, a new walk-in cooler with a list price of $52,000 was acquired in exchange for an old cooler
and $42,000 cash. The old cooler had a cost $24,000 and accumulated depreciation of $17,000.
a)
b)
Determine the cost of the new cooler for financial reporting purposes.
Journalize the entry to record the exchange.
a)
List price
Trade In
NBV of old cooler.
Unrealized gain
Cost of new truck
Answer
$52,000
10,000
7,000
3,000
$49,000
b)
Equipment (new)
Accum. Depreciation
Equipment
Cash
49,000
17,000
24,000
42,000
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Question 148
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Question Solare Company acquired mineral rights for $60,000,000. The diamond deposit is estimated at 6,000,000 tons. During the
current year, 2,300,000 were mined and sold.
a.
b.
c.
Answer
Determine the depletion rate.
Determine the amount of depletion expense for the current year.
Journalize the adjusting entry to recognize the depletion expense.
a)
b)
c)
$10 per ton
$23,000,000
Dec 31
Depletion Expense
Accumulated Depletion
Depletion of mineral deposit
23,000,000
23,000,000
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Question 149
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Question Falcon Company acquired an adjacent lot to construct a new warehouse, paying $30,000 and giving a short-term note for
$370,000. Legal fees paid were $11,425, delinquent taxes assessed were $12,000, and fees paid to remove an old building from the
land were $18,500. Materials salvaged from the demolition of the building were sold for $4,500. A contractor was paid $910,000 to
construct a new warehouse. Determine the cost of the land to be reported on the balance sheet and show your work.
Answer
Initial cost of land ($30,000 + $370,000)
$400,000
Plus:
Legal fees
11,425
Delinquent taxes
12,000
41,925
Demolition of building
18,500
$441,925
Less:
Salvage of materials
4,500
Cost of land
$437,425
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Question 150
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Question Convert each of the following estimates of useful life to a straight-line depreciation rate, stated as a percentage, assuming
that the residual value of the fixed asset is to be ignored:
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Answer
2 years
8 years
10 years
20 years
25 years
40 years
50 years
(1) 50% (1/2)
(2) 12.5% (1/8)
(3) 10% (1/10)
(4) 5% (1/20)
(5) 4% (1/25)
(6) 2.5% (1/40)
(7) 2% (1/50)
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Question 151
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Question Prior to adjustment at the end of the year, the balance in Trucks is $250,900 and the balance in Accumulated DepreciationTrucks is $88,200. Details of the subsidiary ledger are as follows:
Truck No.
Cost
Estimated Residual
Estimated Useful Life
Accumulated Depreciation at
Miles Operated
Beginning of Year
Value
During Year
1
$100,000
$13,000
300,000
-30,000
2
3
4
72,900
38,000
90,000
9,900
3,000
13,000
300,000
200,000
200,000
$60,000
8,050
20,150
25,000
45,000
40,000
Required:
(1)
Determine the depreciation rates per mile and the amount to be credited to the accumulated depreciation section of
each of the subsidiary accounts for the miles operated during the current year.
(2)
Journalize the entry to record depreciation for the year.
(1)
Truck No.
Answer
Rate per Mile
1
2
3
4
Miles Operated
29.0 cents
21.0
17.5
38.5
Depreciation
30,000
25,000
45,000
40,000
$8,700
3,000*
7,875
15,400
34,975
Total
*Mileage depreciation of $5,250 (21 cents × 25,000) is limited to $3,000, which reduces the book value of the truck
to $9,900, its residual value.
(2)
Depreciation Expense—Trucks
Accumulated Depreciation—Trucks
34,975
34,975
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Question 152
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Question Champion Company purchased and installed carpet in its new general offices on March 30 for a total cost of $18,000. The
carpet is estimated to have a 15-year useful life and no residual value.
a.
Prepare the journal entries necessary for recording the purchase of the new carpet.
b.
Record the December 31 adjusting entry for the partial-year depreciation expense for the carpet assuming that Champion
Company uses the straight-line method.
a.
Answer
b.
Mar.
Dec.
30
31
Carpet
Cash
18,000
18,000
Depreciation Expense
Accumulated Depreciation
Carpet depreciation
[($18,000/15 years) × 9/12].
900
900
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Question 153
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Question Equipment acquired on January 2, 2009 at a cost of $273,500 has an estimated useful life of eight years and an estimated
residual value of $35,500.
Required:
(1)
What was the annual amount of depreciation for the years 2009, 2010, and 2011, assuming the straight-line method of
depreciation is used?
(2)
What was the book value of the equipment on January 1, 2012?
(3)
Assuming that the equipment was sold on January 2, 2012, for $170,500, journalize the entry to record the sale.
(4)
Assuming that the equipment had been sold on January 2, 2012, for $189,000 instead of $168,500, journalize the entry
to record the sale.
Answer
(1)
2009 depreciation expense: $29,750 [($273,500 – $35,500)/8]
2010 depreciation expense: $29,750
2011 depreciation expense: $29,750
(2)
$184,250 [$273,500 – ($29,750 × 3)]
(3)
Cash
Accumulated Depreciation—Equipment
Loss on Disposal of Fixed Assets
Equipment
170,500
89,250
13,750
Cash
Accumulated Depreciation—Equipment
Equipment
Gain on Disposal of Fixed Assets
189,000
89,250
(4)
273,500
273,500
4,750
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Question 154
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Question Chasteen Company acquired mineral rights for $13,600,000. The mineral deposit is estimated at 80,000,000 tons. During
the current year, 13,750,000 tons were mined and sold.
Required:
(1)
Determine the amount of depletion expense for the current year.
(2)
Journalize the adjusting entry to recognize the depletion expense.
Answer
(1)
(2)
$13,600,000/80,000,000 tons = $0.17 depletion per ton
13,750,000 × $0.17 = $2,337,500 depletion expense
Depletion Expense
Accumulated Depletion
Depletion of mineral deposit.
2,337,500
2,337,500
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Question 155
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Question Icon Company acquired patent rights on January 1, 2009 for $1,125,000. The patent has a useful life equal to its legal life of
15 years. On January 2, 2012, Icon successfully defended the patent in a lawsuit at a cost of $90,000.
Required:
(1)
Determine the patent amortization expense for the current year ended December 31, 2012.
(2)
Journalize the adjusting entry to recognize the amortization.
(1)
Answer
($1,125,000/15) + ($90,000/12) = $82,500 total patent expense
Amortization Expense—Patents
Patents
Amortized patent rights ($75,000 + $7,500).
(2)
82,500
82,500
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Question 156
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Question The following information was taken from a recent annual report of Harrison Company:
2010
$726
595
94
760
894
Land and buildings
Machinery, equipment, and internal-use software
Office furniture and equipment
Other fixed assets related to leases
Accumulated depreciation and amortization
2009
$361
470
81
569
644
Required:
(1)
Compute the book value of the fixed assets for the 2010 and 2009 and explain the differences, if any.
(2)
Would you normally expect the book value of fixed assets to increase or decrease during the year?
Answer (1)
Property, Plant, and Equipment (in millions):
Land and buildings
Machinery, equipment, and internal-use software
Office furniture and equipment
Other fixed assets related to leases
Less accumulated depreciation
Book value
Current
Year
Preceding
Year
$726
595
94
760
$2,175
894
$1,281
$361
470
81
569
$1,481
644
$837
A comparison of the book values of the current and preceding years indicates that they increased. A comparison
of the total cost and accumulated depreciation reveals that Harrison purchased $694 million ($2,175 – $1,481) of
additional fixed assets, which was offset by the additional depreciation expense of $250 million ($894 – $644)
taken during the current year.
(2)
The book value of fixed assets should normally increase during the year. Although additional depreciation
expense will reduce the book value, most companies invest in new assets in an amount that is at least equal to
the depreciation expense. However, during periods of economic downturn, companies purchase fewer fixed
assets, and the book value of their fixed assets may decline.
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Question 157
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Question The following are two independent situations.
1.
A tractor acquired on January 4 at a cost of $75,000 has an estimated useful life of 20 year. Assuming that it will have no
residual value, determine the depreciation for the tractor for each of the first two years, using the sum-of-the-years-digits
depreciation method. Round to the nearest dollar.
2.
A storage tank acquired at the beginning of fiscal year 2010 at a cost of $198,000, has an estimated residual value of
$18,000 and an estimated useful life of eight years. Based on this information, determine the depreciation for the storage
tank for each of the first two years using the sum-of-the-years-digits depreciation method. Round to the nearest dollar.
Answer
1.
First year: 20/210 × $75,000 = $7,143
Second year: 19/210 × $75,000 = $6,786
2.
2010: 8/36 × ($198,000 – $18,000) = $40,000
2011: 7/36 × ($198,000 – $18,000) = $35,000
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Question 158
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Question On October 1, Sebastian Company acquired new equipment with a fair market value of $458,000. Sebastian received a
trade-in allowance of $92,000 on the old equipment of a similar type and paid cash of $366,000. The following information about the
old equipment is obtained from the account in the equipment ledger: Cost, $336,000; accumulated depreciation on December 31, the
end of the preceding fiscal year, $220,000; annual depreciation, $20,000. Assuming the exchange has commercial substance,
journalize the entries to record: (a) the current depreciation of the old equipment to the date of trade-in and (b) the exchange
transaction on October 1.
Answer
a.
Depreciation Expense—Equipment
15,000
Accumulated Depreciation—Equipment
15,000
Equipment depreciation ($20,000 × 9/12).
b.
Accumulated Depreciation—Equipment
Equipment
Loss on Exchange of Fixed Assets
Equipment
Cash
235,000
458,000
9,000
336,000
366,000
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Question 159
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Question On December 31, Bowman Company estimated that goodwill of $80,000 was impaired. In addition, a patent with an
estimated useful economic life of 10 years was acquired for $252,000 on June 1.
Required:
(1) Journalize the adjusting entry on December 31 for the impaired goodwill.
Remove
(2) Journalize the adjusting entry on December 31 for the amortization of the patent rights.
Answer
(1)
Dec 31
Loss from impaired Goodwill
Goodwill
(2)
Dec 31
80,000
80,000
Amortization Expense - Patents
Patents
14,700
14,700
Amortized patent rights = [($252,000/10) × (7/12)] = $14,700
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Question 160
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Question Identify each of the following expenditures as chargeable to (a) Land, (b) Land Improvements, (c) Buildings, (d) Machinery
and Equipment, or (e) other account.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
Cost of paving parking area for employees and customers.
Insurance during construction of building.
Interest incurred on loan during construction of building.
Fee paid for installation of equipment.
Special foundation for new equipment acquired.
Insurance on new equipment while in transit.
Freight charges on new equipment.
Cost of repairing vandalism damage to equipment during installation.
Sales tax on new equipment.
Cost incurred in repairing damage resulting from installation of new equipment.
Cost of land fill for building site.
Cost of lubricating oil purchased for periodic oil changes for equipment.
Parking lot lighting.
Installing a fence around the parking lot.
Repainting the trim on a building.
Special assessment paid to city for extension of water main to property.
Cost of razing and removing the old building on property acquired for a building site.
Delinquent real estate taxes assumed by purchaser on property acquired for a building site.
Attorney's fee for title search.
Architect's fee for building plans and supervision of construction.
(a)
(b)
(c)
(d)
(e)
Answer
11, 16, 17, 18, 19
1, 13, 14
2, 3, 20
4, 5, 6, 7, 9
8, 10, 12, 15
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Question 161
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Question Identify the following as a Fixed Asset (FA), or Intangible Asset (IA), or Natural Resource (NR), or Neither (N)
(a)
(b)
(c)
(d)
(e)
(f)
(g)
computer
patent
oil reserve
goodwill
U. S. Treasury note
land used for employee parking
gold mine
FA
IA
NR
N
Answer
(a) (f)
(b) (d)
(c) (g)
(e)
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Question 162
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Question A number of major structural repairs completed at the beginning of the current fiscal year at a cost of $1,000,000 are
expected to extend the life of a building 10 years beyond the original estimate. The original cost of the building was $6,552,000, and it
has been depreciated by the straight-line method for 25 years. Estimated residual value is negligible and has been ignored. The
related accumulated depreciation account after the depreciation adjustment at the end of the preceding fiscal year is $4,550,000.
(a)
(b)
(c)
(d)
(e)
(f)
What has the amount of annual depreciation been in past years?
What was the original life estimate of the building?
To what account should the $1,000,000 be debited?
What is the book value of the building after the extraordinary repairs have been made?
What is the expected remaining life of the building after the extraordinary repairs have been made?
What is the amount of straight-line depreciation for the current year, assuming that the repairs were completed at the very
beginning of the current year? Round to the nearest dollar.
(a)
(b)
(c)
(d)
(e)
(f)
Answer
$182,000 ($4,550,000 ÷ 25)
36 years ($6,552,000 ÷ $182,000)
Accumulated Depreciation - Building
$3,002,000 ($6,552,000 + $1,000,000 - $4,550,000)
21 years (36 - 25 + 10)
$142,952 ($3,002,000 ÷ 21)
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Question 163
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Question Journalize each of the following transactions:
(a)
(b)
(c)
Answer
A wing costing $1,250,000 was added to the building. A new mortgage was issued for the cost.
Equipment was upgraded to increase its capacity to produce widgets. The upgrade cost of $13,000 was paid in
cash.
A major overhaul costing $7,000 on a machine increased the useful life by 2 years. The payment was made in
cash.
(a)
(b)
(c)
Building
Mortgage Payable
Equipment
Cash
Accumulated Depreciation-Machinery
1,250,000
1,250,000
13,000
13,000
7,000
Remove
Cash
7,000
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Question 164
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Question XYZ Co. incurred the following costs related to the office building used in operating its sports supply company:
a.
b.
c.
d.
e.
f.
g.
Replaced a broken window.
Replaced the roof that had been on the building 23 years.
Serviced all the air conditioners before summer started.
Replaced the air conditioners with refrigerated air conditioners in the customer service areas.
Added a warehouse to the back of the building.
Repainted the interior walls.
Installed window shutters on all windows.
Classify each of the costs as a capital expenditure or a revenue expenditure. For those costs identified as capital expenditures, classify
each as an additional or replacement component.
Answer
a. Revenue expenditure
b. Capital expenditure, replacement
c. Revenue expenditure
d. Capital expenditure, replacement
e. Capital expenditure, additional
f. Revenue expenditure
g. Capital expenditure, additional
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Question 165
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Question Equipment purchased at the beginning of the fiscal year for $360,000 is expected to have a useful life of 5 years, or 14,000
operating hours, and a residual value of $10,000. Compute the depreciation for the first and second years of use by each of the
following methods:
(a)
(b)
(c)
straight-line
units-of-production (1,200 hours first year; 2,250 hours second year)
declining-balance at twice the straight-line rate
(Round the answer to the nearest dollar.)
Answer
1st Year
(a)
$70,000 ($360,000 - 10,000) = 350,000 ÷ 5
(b)
$30,000 ($360,000 - 10,000) = ($350,000 ÷ 14,000 hours) = $25/hr × 1,200
(c)
$144,000 ($360,000 × .40)
(a)
(b)
(c)
2nd Year
$70,000 ($360,000 - 10,000) = 350,000 ÷ 5
$56,250 ($360,000 - 10,000) = ($350,000 ÷ 14,000 hours) = $25/hr × 2,250
$86,400 ($360,000 - 144,000) = 216,000 × .40
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Question 166
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Question Machinery is purchased on July 1 of the current fiscal year for $240,000. It is expected to have a useful life of 4 years, or
25,000 operating hours, and a residual value of $15,000. Compute the depreciation for the last six months of the current fiscal year
ending December 31 by each of the following methods:
(a)
(b)
(c)
straight-line
declining-balance at twice the straight-line rate
units-of-production (used for 1,600 hours during the current year)
(Round the answer to the nearest dollar.)
Answer
(a)
$28,125 = ($240,000 - 15,000) = 225,000 ÷ 4 = 56,250 × 6/12
(b)
$60,000 = ($240,000 × .50) = $120,000 × 6/12
(c)
$14,400 = ($240,000 - 15,000) = ($225,000 ÷ 25,000 hours) = $9.00 × 1,600 hours
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Question 167
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Question Determine the depreciation, for the year of acquisition and for the following year, of a fixed asset acquired on October 1 for
$500,000, with an estimated life of 5 years, and residual value of $50,000, using (a) the declining-balance method at twice the straightline rate and (b) the straight-line method. Assume a fiscal year ending December 31.
Answer
(a)
Year of acquisition: $50,000 = (500,000 × .40) = 200,000 × 3/12)
Following year:
$180,000 = ($500,000 - 50,000) = 450,000 × .40
(b)
Year of acquisition: $22,500 = ($500,000 - 50,000) = (450,000 ÷ 5) = 90,000 × 3/12
Following year:
$90,000 = ($500,000 - 50,000) = 450,000 ÷ 5
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Question 168
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Question Equipment costing $80,000 with a useful life of 10 years and a residual value of $8,000 has been depreciated for 6 years by
the straight-line method. Assume a fiscal year ending December 31.
(a)
(b)
Answer
What is the book value at the end of the fifth year of use?
If early in the seventh year it is estimated that the remaining useful life is 5 years (instead of 4) and the residual value
is still $8,000, what is the amount of depreciation for the seventh year?
(a)
(b)
$36,800 ($80,000 - (80,000 - 8,000 = 72,000/10 = 7,200 × 6 = 43,200 ))
$5,760 ($36,800 - 8,000) ÷ 5
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Question 169
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Question Golden Sales has bought $135,000 in fixed assets on January 1st associated with sales equipment. The residual value of
these assets is estimated at $10,000 after they service their 4 year service life. Golden Sales managers want to evaluate the options of
depreciation.
(a) Compute the annual straight-line depreciation and the provide the sample depreciation journal entry to be posted at the end of each
of the years.
(b) Write the journal entries for each year of the service life for these assets with 200% declining balance method.
Answer
(a)
Acquisition cost
Less residual value
Depreciable value
Divided by service life
Annual depreciation
Dec 31
(b)
Depreciation Expense Sales Equipment
Accumulated Depreciation - Sales Equipment
$135,000
10,000
$125,000
4 years
$31,250
31,250
31,250
1st year: Acquisition cost - $135,000 × 50% = $67,500 first year depreciation
2nd year: ($135,000 - $67,500) × 50% = $33,750 second year depreciation
3rd year: ($135,000-$67,500-$33,750) × 50% = $16,875 third year depreciation
4th year: $135,000-$67,500-$33,750-16,875-$10,000 residual value = $6,875 fourth year depreciation
1st year, Dec 31 Depreciation Expense - Sales Equipment
Accumulated Depreciation - Sales Equipment
67,500
67,500
2nd year, Dec 31 Depreciation Expense - Sales Equipment
Accumulated Depreciation - Sales Equipment
33,750
3rd year, Dec 31 Depreciation Expense - Sales Equipment
Accumulated Depreciation - Sales Equipment
16,875
4th year, Dec 31 Depreciation Expense - Sales Equipment
Accumulated Depreciation - Sales Equipment
6,875
33,750
16,875
6,875
Note: The depreciable value is $10,000 and this value is taken into account the computation of the final year of
depreciation.
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Question 170
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Question On July 1st, Harding Construction purchases a bulldozer for $330,000. The equipment has a 9 year life with a residual value
of $15,000. Harding uses straight-line depreciation.
(a) Calculate the depreciation expense and provide the journal entry for the first year ending December 31st.
(b) Calculate the third year and provide the journal entry for the third year ending December 31st.
(c) Calculate the last year’s depreciation expense and provide the journal entry for the last year.
Answer
Annual depreciation is:
Acquisition cost
$330,000
Less residual value
15,000
Depreciable amount
315,000
Divided by service life in years
9
Annual depreciation
$35,000
(a) First year depreciation is $35,000 × (6/12) = $17,500 (July through December)
Dec 31st
Depreciation Expense
17,500
Accumulated Depreciation
17,500
(b) Journal entry for the third year. (It is also the same for all years other than the first and last year):
Dec 31st
Depreciation Expense
35,000
Accumulated Depreciation
35,000
(c) Last year depreciation is $35,000 × (6/12) = $17,500 (January through June)
Dec 31st
Depreciation Expense
Accumulated Depreciation
17,500
17,500
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Question 171
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Question On July 1st, Hartford Construction purchases a bulldozer for $330,000. The equipment has a 9 year life with a residual value
of $15,000. Hartford uses units-of-production method depreciation and the bulldozer is expected to yield 22,500 operating hours.
(a) Calculate the depreciation expense per hour of operation.
(b) The bulldozer is operated 1,250 hours in the first year, 2,755 hours in the second year, and 1,225 hours in the third year of
operations. Journalize the depreciation expense for each year.
Answer
(a) Hourly depreciation is:
Acquisition cost
$330,000
Less residual value
15,000
Depreciable amount
315,000
Service life in hours
22,500
Hourly depreciation
$14
(b) First year - 1,250 hours × $14 per hour = $17,500
1st year
Depreciation Expense
Accumulated Depreciation
17,500
Second year - 2,755 hours × $14 per hour = $38,570
2nd year
Depreciation Expense
Accumulated Depreciation
38,570
Third year - 1,225 hours × $14 per hour = $17,150
3rd year
Depreciation Expense
Accumulated Depreciation
17,150
17,500
38,570
17,150
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Question 172
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Question Eagle Country Club has acquired a lot to construct a clubhouse. Eagle had the following costs related to the construction:
Architects’ Fees
Construction Labor
Engineers’ Fees
Fences around building
Grading and leveling
Insurance costs incurred during construction
Interest on money borrowed for construction
Land
Building Materials
Sales Taxes
Trees and Shrubs
$25,000
80,000
15,000
9,000
10,000
7,000
5,000
37,000
237,000
6,000
6,000
Determine the cost of the Club House to be reported on the balance sheet.
Answer
Architects’ Fees
Construction Labor
Engineers’ Fees
Insurance costs incurred during construction
Interest on money borrowed for construction
Building Materials
Sales Taxes
Cost of Club House
$25,000
80,000
15,000
7,000
5,000
237,000
6,000
$375,000
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Question 173
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Question A copy machine acquired with a cost of $1,410 has an estimated useful life of 4 years. It is also expected to have a useful
operating life of 13,350 copies. Assuming that it will have a residual value of $75, determine the depreciation for the first year by the
a.
straight-line method
b.
declining-balance method
c.
production method (4,500 copies were made the first year)
Answer
a.
Straight-line depreciation = (cost-estimated residual value)/ estimated life
Straight-line depreciation = (1,410-75)/4
Straight-line depreciation = $333.75 per year
b. Declining Balance Method = $705
Year
1
Book Value at
Beginning of Year
1,410
Cost
1,410
Rate
50%*
Depreciation
for Year
705
*Rate = (100%/Life) × 2
Rate = (1/4) × 2
Rate = 0.50
c.
Units-of-production = (cost-residual value) / estimated copies
Units-of-production = (1,410-75)/13,350
Units-of-production = $0.10 per copy
First year depreciation = $450.00 ($.10 × 4,500)
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Question 174
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Question A copy machine acquired on March 1, 2009 with a cost of $1,410 has an estimated useful life of 3 years. Assuming that it
will have a residual value of $150, determine the depreciation for the first and second year by the straight-line method.
Answer
Straight-line depreciation = (cost-estimated residual value)/ estimated life
Straight-line depreciation = (705-75)/3
Straight-line depreciation = $420 per year
First year = 350 (420 / 12months * 10)
Second year = 420
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Question 175
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Question A copy machine acquired on March 1, 2009 with a cost of $705 has an estimated useful life of 4 years. Assuming that it will
have a residual value of $125, determine the depreciation for the first year by the declining-balance method.
Answer
First year depreciation = $293.75 [352.50 x (10 /12)]
Year
1
Book Value at
Beginning of Year
705
Cost
705
Rate
50%*
Depreciation
for Year
352.50
*Rate = (100%/Life) × 2
Rate = (1/4) × 2
Rate = 0.50
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Question 176
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Question Computer equipment (office equipment) purchased 6 1/2 years ago for $170,000, with an estimated life of 8 years and a
residual value of $10,000, is now sold for $60,000 cash. (Appropriate entries for depreciation had been made for the first six years of
use.) Journalize the following entries:
(a)
(b)
(c)
Answer
Record the depreciation for the one-half year prior to the sale, using the straight-line method.
Record the sale of the equipment.
Assuming that the equipment had been sold for $25,000 cash, prepare the entry for (b) above to record the sale.
(a)
(b)
Depreciation Expense-Office Equipment
Accumulated Depreciation-Office Equipment
10,000
Cash
Accumulated Depreciation-Office Equipment
Office Equipment
Gain on Sale of Fixed Assets
60,000
130,000
10,000
170,000
20,000
(c)
Cash
Accumulated Depreciation-Office Equipment
Loss on Disposal of Fixed Assets
Office Equipment
25,000
130,000
15,000
170,000
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Question 177
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Question Machinery acquired at a cost of $80,000 and on which there is accumulated depreciation of $50,000 (including depreciation
for the current year to date) is exchanged for similar machinery. For financial reporting purposes, present entries to record the
disposition of the old machinery and the acquisition of new machinery under each of the following assumptions:
(a)
(b)
Price of new, $115,000; trade-in allowance on old, $4,000; balance paid in cash.
Price of new, $115,000; trade-in allowance on old, $34,000; balance paid in cash.
(a)
Answer
(b)
Accumulated Depreciation-Machinery
Machinery
Loss on Disposal of Fixed Assets
Machinery
Cash
50,000
115,000
26,000
Accumulated Depreciation-Machinery
Machinery
Machinery
Cash
50,000
111,000
80,000
111,000
80,000
81,000
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Question 178
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Question Equipment acquired at a cost of $126,000 and a book value of $42,000. Journalize the disposal of the equipment under the
following independent assumptions.
a.
The equipment had no market value and was discarded.
b.
The equipment is sold for $54,000.
c.
The equipment is sold for $24,000.
d.
The equipment is traded-in for a similar asset. The list price of the new equipment is $63,000.
Journal
Post Ref
Date
Description
Debit
Credit
Answer
Journal
Post Ref
Date
a.
b.
c.
d.
Description
Loss on Disposal of Fixed Asset
Accumulated Depreciation - Equip
Equipment
Debit
42,000
84,000
Credit
126,000
Cash
Accumulated Depreciation - Equip
Equipment
Gain on Disposal of Fixed Asset
54,000
84,000
Cash
Accumulated Depreciation - Equip
Loss on Disposal of Fixed Asset
Equipment
24,000
84,000
18,000
Equipment (new Equipment)
Accumulated Depreciation - Equip
Equipment (old equipment)
42,000
84,000
126,000
12,000
126,000
126,000
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Question 179
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Question Prepare the following journal entries and calculations:
(a)
(b)
(c)
A patent that was acquired for $410,000 at the beginning of the current year expires in 15 years and is expected to have value
for 4 years. Present the adjusting entry to amortize the patent for the current year.
Mineral rights on an ore deposit estimated at 4,000,000 tons of ore were acquired for $2,800,000. Present the adjusting entry
to record depletion for the current year, during which 350,000 tons of ore were removed.
Legal costs incurred to defend the rights that a patent provided were $60,000. At the time the patent had been in existence
for 5 years. Determine the amount to be amortized for the current fiscal year.
(a)
Answer
(b)
(c)
Amortization Expense-Patents
Patents
($410,000 ÷ 4)
102,500
Depletion Expense
Accumulated Depletion
(350,000 × $.70)
245,000
102,500
245,000
$4,000 ($60,000 ÷ 15)
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Question 180
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Question Macon Co. acquired drilling rights for $7,500,000. The oil deposit is estimated at 37,500,000 gallons. During the current year,
3,000,000 gallons were drilled. Journalize the adjusting entry at December 31, 2009 to recognize the depletion expense.
Journal
Post Ref
Date
Description
Debit
Credit
Answer
Journal
Post Ref
Date
Dec 31
Description
Depletion Expense
Accumulated Depletion
Debit
600,000*
Credit
600,000
*Depletion rate = cost / estimated size
Depletion rate = 7,500,000/37,500,000
Depletion rate = .2
Depletion expense = depletion rate × quantity extracted
Depletion expense = .2 × 3,000,000
Depletion expense = $600,000
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Question 181
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Question On July 1, 2010, Howard Co. acquired patents rights for $40,000. The patent has a useful life of 8 years and a legal life of 15
years. Journalize the adjusting entry on December 31, 2010 to recognize the amortization.
Journal
Post Ref
Date
Description
Debit
Credit
Answer
Journal
Post Ref
Date
Dec 31
Description
Amortization Expense
Patents
Debit
2,500
Credit
2,500
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Question 182
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Question On December 31 it was estimated that goodwill of $65,000 was impaired. In addition, a patent with an estimated useful
economic life of 10 years was acquired for $60,000 on July 1.
a)
b)
Answer
Journalize the adjusting entry on December 31 for the impaired goodwill.
Journalize the adjusting entry on December 31 for the amortization of the patent rights.
a)
Loss from Impaired Goodwill
Goodwill
b)
Amortization Expense - Patents
Patents
65,000
65,000
3,000
3,000
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Question 183
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Question Computer equipment was acquired at the beginning of the year at a cost of $66,000 that has an estimated residual value of
$3,000 and an estimated useful life of 5 years. Determine the depreciation expense for the five years using the sum-of-the-years-digits
depreciation method.
Answer
Year 1
(63,000*5/15)
21,000
Year 2
(63,000*4/15)
16,800
Year 3
(63,000*3/15)
12,600
Year 4
(63,000*2/15)
8,400
Year 5
(63,000*1/15)
4,200
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** đã để lại hậu quả khiến anh cảm thấy tự ti trong cuộc sống. Thẩm mỹ viện**
Phẫu thuật thẩm mỹ giờ đây không chỉ phổ biến với chị em phụ nữ mà các đấng mày râu cũng rất quan tâm. Thẩm mỹ có thể khiến cho một người trở nên tự tin, thành công hơn trong cuộc sống nhưng mặt trái của nó cũng khiến nhiều người thất vọng và mất niềm tin. Bởi vậy việc lựa chọn một địa chỉ uy tín là hết sức quan trọng và cần thiết.
Vốn tự ti vì từ khi sinh ra phần sống mũi của Thanh Hải hơi thấp, cánh mũi lại to nên anh đã quyết định đi phẫu thuật mũi để có vẻ ngoài hoàn hảo hơn. Nhưng không may do quá nóng vội và không tìm hiểu kỹ chính vì vậy sau khi làm phẫu thuật, phần mũi của anh không những không được cải thiện mà đầu mũi còn bị bóng đỏ, và sống mũi bị lệch. Điều này khiến anh chàng vô cùng thất vọng và không còn niềm tin vào thẩm mỹ nữa.
(
*bác sĩ Nguyễn Tiến Huy - Giám đốc Thẩm Mỹ Viện, người đã trực tiếp tiến thành phẫu thuật thẩm mỹ cho Thanh Hải*)
Tuy nhiên sau một thời gian được bạn bè giới thiệu và tìm hiểu, anh đã quyết định đặt trọn niềm tin một lần nữa vào
**Thẩm mỹ viện Sài Gòn Venus**. Và tại đây anh được chính * - Giám đốc của trung tâm tư vấn và tìm giải pháp khắc phục tình trạng của anh. bác sĩ Huy*
(
*tâm thư của Thanh Hải nhận được rất nhiều sự quan tâm của người đọc*)
Với sự nhiệt tình và tận tâm của
*, Thanh Hải sau khi bác sĩ Huy*
(
*Thanh Hải chia sẻ trên trang cá nhân của mình*) **Đôi lời gửi tới các bạn mong muốn làm đẹp**: Ngoài việc lựa chọn cho mình một bác sĩ có tay nghề giỏi, chuyên môn cao thì cũng cần chú ý đến sự nhiệt tình, tận tâm của vị bác sĩ đó đối với khách hàng của mình. Về điều này các bạn có thể tự trải nghiệm khi sử dụng dịch vụ của **Thẩm Mỹ Viện Sài Gòn Venus**.
Nếu không đọc bài báo này, chắc hẳn các bạn khi gặp Thanh Hải ngoài đời ít ai biết rằng trước đây anh đã từng phẫu thuật thẩm mỹ.
Bài viết được đăng trên trang
**YanNews** - [Tâm thư của chàng trai 2 lần phẫu thuật thẩm mỹ](http://www.yan.vn/tam-thu-cua-chang-trai-2-lan-phau-thuat-tham-my-54869.html)

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**Đền Đông Cuông** ở cách thành phố Yên Bái khoảng 50km về phía Tây, còn gọi là đền thờ thần Vệ quốc, vì ngoài việc thờ Mẫu Thượng Ngàn, đền Đông Cuông còn thờ các vị có công với nước trong công cuộc đánh giặc ngoại xâm Nguyên - Mông ở thế kỷ XIII dưới sự chỉ huy tài tình của các tướng quân nhà Trần. Đó là một số tướng người dân tộc địa phương. Tại khu vực chung quanh đền Đông Cuông, các nhà khảo cổ đã tìm thấy nhiều di vật thuộc nền văn hóa Sơn Vi (thời hậu kỳ đá cũ). Chứng tỏ nơi đây đã có con người sinh sống khá sớm. Đền Đông Cuông được xây dựng nơi có phong cảnh hữu tình. Đền hướng ra mặt sông Hồng, chung quanh là núi non hùng vĩ, núi sông hoà hợp, nên đền Đông Cuông vừa là di tích vừa là thắng cảnh.
### Đền Đông Cuông, Yên Bái
11:36 | 23/02/2018

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NGUYÊN TẮC MUA & BÁN
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Đối với những đơn hàng trên 7 triệu chúng tôi sẽ miễn phí vận chuyển trong nội thành Tp.HCM. Còn dưới 7 triệu thì chúng tôi thuê xe bên ngoài (giá chở thuê đã được công ty chúng tôi kiểm duyệt giá tốt)
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Liên Hệ 0968.734.879
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Công ty thiết kế website chuyên nghiệp Creative Việt Nam
Đỗ Thảo
04.3513 5578
dothao@creativevietnam.vn
Thu Hằng
04.8585 7176
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Tạ Vui
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Thành Luân
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thanhluan@creativevietnam.vn
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Hiển thị một kết quả duy nhất
CÔNG TY TNHH BONG BÓNG XINH
Địa Chỉ: 17/7 Tân Thuận Tây, Quận 7
Điện Thoại: 090.955.4174
Email: lienhe@bongbongxinh.com


markdown:
# Share bộ code truyện tranh My Manga Reader – Codecanyon
**My Manga Reader** là một bộ code truyện tranh được viết dưới mã nguồn PHP theo dạng CMS, đây là bộ mã nguồn do một bạn lập trình viên Việt Nam viết và bán trên codecanyon với giá 25$
Đây là phiên bản mới nhất hiện tại
**my Manga Reader CMS v1.9**
Giao diện và các tính năng:
**Update Version 1.9 – 05/09/2016:**
– Choose your Reader mode: reload pages/or not
– Choose your Storage mode: Local server, Copy URLs, Google Drive
– Built-in comment system
– Adding tags to Manga + Widget
– Bulk chapters/pages deletion
– Adding Captcha to all public forms
– Next/Previous chapter links in reader page
– Show by volume in colorful theme
– Fix bugs
Chúc các bạn vui vẻ
## Bình luận
Code dùng ntn ạ
Có file document hướng dẫn đó bạn
Mình vừa gọi ad đó fix lại link chưa
Bạn download lại nha, link đã fix
Ad làm clip hướng dẫn dùng đi. Hướng dán đó chả hỉu toàn tiếng ah
cái này không scrap được comicvn. ad sửa giúp mình với. scrap dùng curl mình bó tay 🙁
Mình vừa check thì tool grab comicvn không sử dụng được, chờ bản update mới thôi bạn à
grap dùng curl thì phải. một số truyện comicvn có địa chỉ hơi khác. có lẽ thay đổi cấu trúc một tý sẽ grap được :v
Code này bị vấn đề ở chỗ load trang truyện khá lâu, dù có sài localhost cũng thế…
Ai biết tang chiều rộng
user và pass admin la gì vậy ad mh thử hoài k đc
ad ơi code leech ở file nào z
Please update 1.9.1.
Anh có thể update lên ver mới nhất được không?. Đang là bản 2.0 ạ. Cám ơn

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Chúc bạn có 1 bầu trời sức khỏe, 1 Biển cả tình thương, 1 Đại dương tình bạn, 1 Điệp khúc tình yêu, 1 Người yêu chung thủy, 1 Sự nghiệp sáng ngời, 1 Gia đình thịnh vượng.
1. Mùa xuân xin chúc Khúc ca an bình Năm mới phát tài Vạn sự như ý Già trẻ lớn bé Đầy ắp tiếng cười Trên mặt ngời ngời Tràn đầy hạnh phúc Xuân đến hy vọng Ấm no mọi nhà Kính chúc ông bà Sống lâu trăm tuổi Kính chúc ba mẹ Sức khoẻ…
[Xem thêm](https://trichdan.net/nhung-loi-chuc-tet-hay-va-y-nghia-nhat-2016-p1/)
Cung chúc tân niên, Sức khỏe vô biên, thành công liên miên, hạnh phúc triền miên, túi luôn đầy tiền, sung sướng như tiên.
Kính chúc mẹ ! Tất cả 365 ngày đều luôn luôn vui vẻ, hạnh phúc ! Để cho con luôn được nhìn thấy nụ cười, ánh mắt, cho con được cảm nhận tình yêu thương của mẹ suốt cuộc đời… Và nhiều hơn thế nữa.
Nhân dịp chào đón năm mới xuân Bính Thân. Trích dẫn. net xin gửi tới các bạn mẫu thiệp tết đẹp nhất 2016 để các bạn gửi tới những người thân yêu, đồng nghiệp bạn bè trong dịp đầu xuân.
Trên Trái Đất có 7.000.000.000 người. Và anh không hiểu vì sao anh chỉ nhắn tin cho mỗi mình em. Có lẽ vì 6.999.999.999 người còn lại không thể thay thế được em. Happy new year my love!
Tài trợ bởi:
[Bói vui Thứ năm của bạn ngày 11/08/2016](https://trichdan.net/boi-vui-thu-nam-cua-ban-ngay-11082016/)
Bạch Dương đang cố gắng cân bằng mọi thứ trong ngày, bạn sẽ cảm thấy tốt hơn nếu chủ động nắm bắt những cơ hội vào đầu ngày, sự tự tin và quyết đoán sẽ là...
Bảo Bình suy nghĩ tích cực và tự chủ động tìm niềm vui cho bản thân, dù gặp chuyện gì hôm nay, tâm trạng lạc quan của bạn cũng chẳng hề bị suy giảm. Thời...
Cự Giải có rất nhiều công việc cần phải làm ngày hôm nay.Trong khi đó, bạn thích sư yên tĩnh, bạn không muốn phung phí thời gian cho những việc gây sự...
Những vấn đề cũ có thể cản trở và làm mất nhiều thời gian để giải quyết, Nhân Mã nên tập trung vào những việc trong ngày hôm nay thôi nhé, bạn...

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Chicago là một điểm itham quan du lịch thu hút khách du lịch bởi những tòa nhà cao tầng hiện đại, những bãi tắm thiên đường, những tác phẩm nghệ thuật ngoài trời, bảo tàng Lịch sử tự nhiên, những đài phun nước lớn nhất và rất nhiều những điểm đến tham quan hấp dẫn. Để sở hữu ngay một hành trình ứng ý và tốt nhất đến thành phố này, bạn cần mua được vé máy bay đến sân bay O’Hare (ORD) Chicago – Mỹ tại
[đại lý Royal Brunei](https://vemaybayroyalbrunei.net/).
Thành phố Chicago sở hữu sân bay quốc Midway và
[sân bay quốc tế O’Hare](http://vivatrantravel.vn/ve-may-bay-den-san-bay-ohare-ord-chicago.html) (ORD), đây là hai sân bay chính mà chắc chắn bạn phải dừng chân khi có ý định đến thành phố Chicago. trong đó phải kể đến sân bay quốc tế O’Hare là sân bay chính của Chicago. Sân bay này là trung tâm đầu não của hãng hàng không United Airlines cũng như là trung tâm lớn thứ hai của hãng hàng không American Airlines.
Vào khoảng năm 2003, sân bay O’Hare đã được lựa chọn là sân bay tốt nhất của khu vực Bắc Mỹ. Từ đất nước Việt Nam hiện tại có hai sân bay bạn có thể khởi hành đó là sân bay quốc tế Nội Bài và Tân Sơn Nhất đến thành phố
[Chicago](http://vivatrantravel.vn/ve-may-bay-di-chicago.html). Những hãng hàng không đang khai thác chuyến bay này có rất nhiều. Bạn có thể dễ dàng lựa chọn cho mình một điểm khởi hành, những hãng hàng không và khung thời gian hợp lý cho hành trình của mình.
## Bảng giá vé máy bay đến sân bay O’Hare (ORD)
**Giá vé một chiều chưa bao gồm thuế phí: **
Để nhanh chóng bắt đầu hành trình khám thành phố này bạn hãy liên hệ
**0916 398 519** với phòng vé của chúng tôi để sở hữu ngay những tấm vé máy bay đến sân bay O’Hare với giá siêu rẻ.


markdown:
# Thể loại:Số
[Jump to navigation](#mw-head) [Jump to search](#p-search)
## Thể loại con
Thể loại này gồm 7 thể loại con sau, trên tổng số 7 thể loại con.
### ↵
- ►
[Số từ](/wiki/Th%E1%BB%83_lo%E1%BA%A1i:S%E1%BB%91_t%E1%BB%AB) (trống)
### S
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[Số tiếng Na Uy](/wiki/Th%E1%BB%83_lo%E1%BA%A1i:S%E1%BB%91_ti%E1%BA%BFng_Na_Uy) (1 t.l.)
- ►
[Số tiếng Nga](/wiki/Th%E1%BB%83_lo%E1%BA%A1i:S%E1%BB%91_ti%E1%BA%BFng_Nga) (1 t.l.)
- ►
[Số tiếng Quan Thoại](/wiki/Th%E1%BB%83_lo%E1%BA%A1i:S%E1%BB%91_ti%E1%BA%BFng_Quan_Tho%E1%BA%A1i) (1 t.l., 10 tr.)
- ►
[Số tiếng Việt](/wiki/Th%E1%BB%83_lo%E1%BA%A1i:S%E1%BB%91_ti%E1%BA%BFng_Vi%E1%BB%87t) (22 tr.)
### T
- ►
[Số tiếng Anh](/wiki/Th%E1%BB%83_lo%E1%BA%A1i:S%E1%BB%91_ti%E1%BA%BFng_Anh) (1 t.l., 6 tr.)
- ►
[Số tiếng Triều Tiên](/wiki/Th%E1%BB%83_lo%E1%BA%A1i:S%E1%BB%91_ti%E1%BA%BFng_Tri%E1%BB%81u_Ti%C3%AAn) (3 tr.)
## Các trang trong thể loại “Số”
200 trang sau nằm trong thể loại này, trên tổng số 220 trang.(Trang trước) (
[Trang sau](/w/index.php?title=Th%E1%BB%83_lo%E1%BA%A1i:S%E1%BB%91&pagefrom=%D1%88%D0%B5%D1%81%D1%82%D0%BE%D0%B9%0A%D1%88%D0%B5%D1%81%D1%82%D0%BE%D0%B9#mw-pages))
(Trang trước) (
### 〇
### G
### I
### O
### S
### T
### Ư
### Y
### Д
[Trang sau](/w/index.php?title=Th%E1%BB%83_lo%E1%BA%A1i:S%E1%BB%91&pagefrom=%D1%88%D0%B5%D1%81%D1%82%D0%BE%D0%B9%0A%D1%88%D0%B5%D1%81%D1%82%D0%BE%D0%B9#mw-pages))

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markdown:
Chương trình tặng sạc dự phòng cao cấp 5200 mAH trị giá 600.000đ cho khách hàng mua sản phẩm
[ và Sony Xepria Z](http://www.vienthonga.vn/sony-xperia-z.html) [. Áp dụng từ 20/01 đến khi hết quà.](http://www.vienthonga.vn/nokia-lumia-1320.html) **Nokia Lumia 1320**
Chương trình tặng sạc dự phòng cao cấp 5200 mAH trị giá 600.000đ cho khách hàng mua sản phẩm
[ và Sony Xepria Z](http://www.vienthonga.vn/sony-xperia-z.html)

Cache-Control: private

Vary: *,Accept-Encoding


markdown:
![](https://google.com/thumbnail1.jpg)
![](https://vienthonga.vn/Content/images/logo_vta.png)
## HTC 10: tuổi thọ pin lâu, âm thanh cực hay, nhanh và mượt
## Đó là thông tin rò rỉ mới nhất về
[HTC 10](https://vienthonga.vn/htc-10-moi-tin-don-can-biet-truoc-gio-g.html) từ một người dùng Twitter khẳng định mình là người thử nghiệm chiếc smartphone sắp ra đời này.
Nếu thông tin này là đúng thì fan của HTC sẽ rất hài lòng vì sắp đón nhận một chiếc smartphone có thể đáp ứng mọi nhu cầu của mình. Người này cho biết HTC 10 sở hữu bộ loa ấn tượng. Máy được trang bị hệ thống loa kép ở mặt trước với một loa ở bên trên cùng của máy và một loa ở đáy máy. Anh này chia sẻ: “Tôi đã nghe được những âm thanh trong các bài hát mà tôi chưa từng được nghe trước đó”. Còn về tuổi thọ pin, người dùng có thể sử dụng máy trong khoảng 17 giờ không sạc, với 5-6 giờ sử dụng liên tục. Giao diện Sense 8.0 giúp HTC 10 hoạt động nhanh và mượt. HTC từng cho biết thiết bị này sẽ là chiếc điện thoại Android nhanh nhất và mượt nhất.
Ngoài các bài đăng trên Twitter từ người thử nghiệm HTC vô danh còn có một số ảnh chụp màn hình về giao diện người dùng của máy. Liệu HTC 10 có thực sự được như vậy không? Chỉ còn vài giờ nữa là máy sẽ được chính thức công bố và người hâm mộ sẽ nhận được câu trả lời chính xác.
HTC 10 được cho là có màn hình Super LCD 5 5.1 inch, 1440 x 2560 pixel. Rất có thể máy sẽ được trang bị bộ chip Snapdragon 820, RAM 4GB với giao diện Sense 7 trên nền Android 6.0.1. Ngoài ra, HTC 19 còn sở hữu camera chính 12MP với công nghệ cảm biến UltraPixxel, lấy nét tự động bằng laser, camera trước 5MP.
Video quảng bá của HTC 10 trước giờ "G":
- Từ khóa liên quan :
[smartphone](tim-kiem?q=smartphone) [tin đồn](tim-kiem?q=tin+đồn) [hé lộ](tim-kiem?q=hé+lộ) [rò rỉ](tim-kiem?q=rò+rỉ) [htc 10](tim-kiem?q=htc+10)