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WorksheetsG10 会计- depreciation & ratio
Total questions: 16
Worksheet time: 14mins
折旧的英文是？
(a)
What is the English meaning of "剩余价值"?
(a)
What is the Chinese meaning of "accumulated depreciation"?
(a)
Definition of depreciation.
The increase in value of a non-current asset over its useful economic life is known as depreciation.
The loss in value of a current asset over its useful economic life is known as depreciation.
The loss in value of a non-current asset over its useful economic life is known as depreciation.
The increase in value of a current asset over its useful economic life is known as depreciation.
Which are the causes of depreciation? (At least 2 choices are correct)
Physical deterioration
Technical obsolescence
Reduction of natural resources
The passage of time in the case of leasehold property
Which method can not be used to calculating depreciation?
Straight line method
Increasing balance method
Decreasing balance method
Revaluation method
What can be used as a formula of straight line method? (two correct answers)
Depreciation expense per year= (Cost−residual value)÷useful economic life
Depreciation expense per year= Carrying value ÷useful economic life
Depreciation expense per year= Carrying value ×depreciation rate(%)
Depreciation expense per year= (Cost-residual value)×depreciation rate(%)
Cost - accumulated depreciation = ?
(a)
How to calculate depreciation expense using reducing balance method?
Depreciation expense per year= (Cost-residual value)×depreciation rate(%)
Depreciation for the year=A fixed annual depreciation rate(%)× residual value
Depreciation for the year=A fixed annual depreciation rate(%)×cost
Depreciation for the year=A fixed annual depreciation rate(%)× carrying value
The formula of "Gross profit margin" is ?
(Gross profit÷ Revenue) × 100%
(Net profit÷ Revenue) × 100%
(Net profit÷ Cost of sales) × 100%
(Gross profit÷ Cost of sales) × 100%
The formula of " profit margin" is ?
(Gross profit÷ Revenue) × 100%
(Net profit÷ Revenue) × 100%
(Net profit÷ Cost of sales) × 100%
(Gross profit÷ Cost of sales) × 100%
The formula of " mark-up" is ?
(Gross profit÷ Revenue) × 100%
(Net profit÷ Revenue) × 100%
(Net profit÷ Cost of sales) × 100%
(Gross profit÷ Cost of sales) × 100%
Which formula can be used to measure liquidity? (More than 2 choices are correct)
current ratio
gross profit margin
liquid ratio
Return on capital employed
Liquid ratio= (Current asset- ? ) ÷ current liability
(a)
What is the formula of current ratio?
non-current asset÷ current liability
non-current asset÷ non-current liability
current asset÷ non-current liability
current asset÷ current liability
The best standard of trade receivable collection period is ?
49 days
7 days
28 days
70 days
