【3题英文会计本科难度题,急需帮助.在此感谢(还有后续...)14.Ignoringanyrelatedtaximplications,whatistheeffectonacompany'sbalancesheetwhendepreciationexpenseisrecognized?A.Thistransactionaffectsonlytheincomesta】

　　3题英文会计本科难度题,急需帮助.在此感谢(还有后续...)

　　14.Ignoringanyrelatedtaximplications,whatistheeffectonacompany'sbalancesheetwhendepreciationexpenseisrecognized?

　　A.Thistransactionaffectsonlytheincomestatement,sonochangeonthebalancesheetwilloccur.

　　B.Totalassetsandtotalstockholder'sequitywilldecreasebythesameamount.

　　C.Therewillbenochangeinthetotalassets,liabilitiesandstockholdersequityaccounts.

　　D.Totalliabilitieswillincreaseandtotalstockholder'sequitywilldecreasebythesameamount.

　　19.DowneyCompanyboughtadeliverytruckfor$62,000onJanuary1,2005.Theyinstalledarearhydraulicliftfor$8,000andpaidsalestaxof$3,000.Inaddition,Downeypaid$2,400foraone-yearinsurancepolicy.Theyestimatetheusefullifeofthetrucktobe10yearsanditsresidualvaluetobe$8,000.

　　IfDowneyusesthedoubledeclining-balancemethod,howmuchisthetruck'sdepreciationexpensefor2006?

　　A.$11,680

　　B.$12,144

　　C.$10,400

　　D.$11,760

　　21.Goodwillshould

　　A.bewrittenoffassoonaspossibleagainstretainedearnings.

　　B.absentimpairment,notbewrittenoffbecauseithasanindefinitelife.

　　C.writtenoffassoonaspossibleasanexpense.

　　D.amortizedoveramaximumoffortyyears