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外语
Which of the following definitions fits depreciation?______.
Which of the following definitions fits depreciation?______.
admin
2011-01-24
24
问题
Which of the following definitions fits depreciation?______.
选项
A、Allocation of the asset’s market value to expense over its useful life
B、Allocation of the asset’s cost to expense over its useful life
C、Decreases in the asset’s market value over its useful life
D、Increases in the fund set aside to replace the asset when it is worn out
答案
B
解析
答案为B项。depreciation“折旧”,是指将固定资产的成本在所预计的有限使用年限内分摊为费用的会计处理方法。故本题选B项。
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本试题收录于:
FECT综合(现代金融业务)题库金融英语(FECT)分类
0
FECT综合(现代金融业务)
金融英语(FECT)
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