2020年acca 知识点：ACCA考试F3第八章模拟练习题2
来源：长理培训发布时间：2020-03-08 13:28:10
1.What is the purpose of amortisation?
A. To allocate the cost of an intangible non-current asset over its useful life
B. To ensure that funds are available for the eventual purchase of a replacement non-current asset
C. To reduce the cost of an intangible non-current asset in the statement of financial position to its estimated market value
D. To account for the risk associated with intangible assets
2.Baxter Co purchased an asset for $100,000 on 1.1.X1. It had an estimated useful life of 5 years and it was depreciated using the straight line method. On 1.1.X3 Baxter Co revised the remaining estimated useful life to 8 years. What is the carrying amount of the asset at 31.12.X3?
A. $40,000
B. $52,500
C. $50,000
D. $62,500
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