标题: Reading 36: Long-Lived Assets - LOS e ~ Q1-6 [打印本页]
作者: mayanfang1 时间: 2009-1-19 10:13 标题: [2009]Session 9 - Reading 36: Long-Lived Assets - LOS e ~ Q1-6
Q1. The following information has been gathered regarding a firm that uses straight line depreciation.
- Gross plant and equipment $1,250,000
- Depreciation expense $235,000
- Accumulated depreciation $725,000
The average depreciable life of plant and equipment is:
A) 5.32 years.
B) 3.09 years.
C) 8.40 years.
Q2. Average remaining useful life of the plant and equipment is:
A) 2.23 years.
B) 3.09 years.
C) 5.32 years.
Q3. The average age of plant and equipment is:
A) 1.40 years.
B) 3.09 years.
C) 5.32 years.
Q4. A manufacturing firm reports the following in its financial statements:
- Gross plant and equipment: $2,700,000.
- Depreciation expense: $235,000.
- Accumulated depreciation: $1,850,000.
The average useful life of plant and equipment is:
A) 11.49 years.
B) 19.36 years.
C) 7.87 years.
Q5. The average age of plant and equipment is:
A) 1.33 years.
B) 7.87 years.
C) 11.49 years.
Q6. An analyst will most likely use the average age of depreciable assets to estimate the company’s:
A) near-term financing requirements.
B) cash flows.
C) earnings potential.
作者: mayanfang1 时间: 2009-1-19 10:14
答案和详解如下:
Q1. The following information has been gathered regarding a firm that uses straight line depreciation.
- Gross plant and equipment $1,250,000
- Depreciation expense $235,000
- Accumulated depreciation $725,000
The average depreciable life of plant and equipment is:
A) 5.32 years.
B) 3.09 years.
C) 8.40 years.
Correct answer is A)
The average depreciable life = Gross PPE / Depreciation expense
5.32 = $1,250,000 / $235,000
Q2. Average remaining useful life of the plant and equipment is:
A) 2.23 years.
B) 3.09 years.
C) 5.32 years.
Correct answer is A)
Remaining useful life = (gross investment – accumulated depreciation) / depreciation expense
2.23 = ($1,250,000 – $725,000) / $235,000
Q3. The average age of plant and equipment is:
A) 1.40 years.
B) 3.09 years.
C) 5.32 years.
Correct answer is B)
The average age = accumulated depreciation / depreciation expense
3.09 = $725,000 / $235,000
Q4. A manufacturing firm reports the following in its financial statements:
- Gross plant and equipment: $2,700,000.
- Depreciation expense: $235,000.
- Accumulated depreciation: $1,850,000.
The average useful life of plant and equipment is:
A) 11.49 years.
B) 19.36 years.
C) 7.87 years.
Correct answer is A)
The average useful life = gross investment / depreciation expense
11.49 = $2,700,000 / $235,000
Q5. The average age of plant and equipment is:
A) 1.33 years.
B) 7.87 years.
C) 11.49 years.
Correct answer is B)
The average age = accumulated depreciation / depreciation expense
7.87 = $1,850,000 / $235,000
Q6. An analyst will most likely use the average age of depreciable assets to estimate the company’s:
A) near-term financing requirements.
B) cash flows.
C) earnings potential.
Correct answer is A)
Average age of depreciable assets is useful for two reasons:
1.
To assess how competitive the corporation will be going forward (older assets are less efficient).
2.
To estimate financing required for major capital expenditures in the near-term to replace depreciated assets.
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