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The original cost of an equipment is Rs.10,000. Its salvage value at the end of its total useful life of five years is Rs. 1,000. Its book value at the end of two years of its useful life (as per straight line method of evaluation of depreciation) will be
A
Rs. 8,800
B
Rs. 7,600
C
Rs. 6,400
D
Rs. 5,000
Correct Answer:
Rs. 6,400
A mining equipment has a life of 5 years with no salvage value. Assuming that the depreciation of the equipment is calculated by the straight line method, the average annual value of the equipment percentage of its original value is
A
20
B
40
C
50
D
60
Rashna Company collected the following data in its accounting records in 2014 : From the income statement : Depreciation expense Tk. 1,000 Loss on sale of equipment 3,000 From the comparative balance sheet : Beginning balance , equipment Tk. 12,500 Ending balance , equipment 8,000 Beginning balance , accumulated depreciation 2,000 Ending balance , accumulated depreciation 2,400 No new equipment was purchased during the year. The equipment was sold at the end of the year. What was the cash in -flow from the sale of equipment in 2014?
A
Tk, 3,900
B
Tk. 1,000
C
Tk. 900
D
Tk. 600
A machine is purchased for Rs. 10,000,00 and has an estimated life of 10 years. The salvage value at the end of 10 years is Rs. 1,50,000. The book value of the machine at the end of 5 years using general straight line method of evaluation of depreciation is
A
Rs. 4,75,000
B
Rs. 5,75,000
C
Rs. 6,50,000
D
Rs. 8,50,000
Ten books are arranged in a row following a certain sequence. Among them 3 are History , 3 are Economics, 2 are Maths and 2 are English. From the left, there is an English book between a History and Maths book, a history book between a Maths and an English book, an Economics book between an English and a Maths Book. a Maths book between two Economics books and two Economics two Economics book between a Maths and a History book. Book of which subject is at the sixth position from the left?
A
English
B
Economics
C
History
D
Mathematics
কয়েক বছর পূর্বে ঝিলমিল ট্রেডার্স ৫,০০,০০০ টাকা ব্যয়ে একটি অফিস সরঞ্জাম ক্রয় করে যার ভগ্নাবশেষ মূল্য ধরা হয় ৫০,০০০ টাকা। বার্ষিক ১০% হারে সরলরৈখিক পদ্ধতিতে অবচয় ধার্য করে আজ পর্যন্ত পুঞ্জীভূত অবচয় হয়েছে ২,২৫,০০০ টাকা। আজ এটি ২,৫০,০০০ টাকায় বিক্রয় করা হলে কত টাকা লাভ বা ক্ষতি হবে? (A few years ago, Jhilmil Traders purchased an office equipment at a cost of Tk. 5,00,000 and estimated its salvage value of Tk. 50,000. As of today, the accumulated depreciation at 10% per annum under straight-line method is of Tk. 2,25,000. Today if it could be sold for Tk. 2,50,000, what would be the gain or loss on this sale?)
A
ক্ষতি ৩,০০,০০০ টাকা (Tk. 3,00,000 loss)
B
ক্ষতি ২৫,০০০ টাকা (Tk. 25,000 loss)
C
লাভ ২৫,০০০ টাকা (Tk. 25,000 gain)
D
লাভ ২,৭৫,০০০ টাকা (Tk. 2,75,000 gain)
A machine has an initial value of Rs. 5000, service life of 5 years and final salvage value of Rs. 1000. The annual depreciation cost by straight line method is Rs.
A
300
B
600
C
800
D
1000
Ten bools are arranged in a row following a certain sequence.Among them 3 History,3 are Economics, 2 are Math's and are English.From the left,There is English book between a History and Math's book, a History book between a Math's and an English book, an Economics book between an English and a Math's Book Math's book between two Economics books and two Economics book between Math's and a History book.Book of which subject is at the sixth position from the left?
A
Economics
B
English
C
History
D
Mathematics
ABC Corporation makes it a policy that for any new equipment purchased, the annual depreciation cost should not exceed 20% of the first cost at any time with no salvage value. Determine the length of service life necessary if the depreciation used is the SYD method.
A
7 eyars
B
8 years
C
9 years
D
10 years
A reactor having a salvage value of Rs. 10000 is estimated to have a service life of 10 years. The annual interest rate is 10%. The original cost of the reactor was Rs. 80000. The book value of the reactor after 5 years using sinking fund depreciation method will be Rs.
A
40096
B
43196
C
53196
D
60196
'P' is the investment made on an equipment, 'S' is its salvage value and 'n' is the life of the equipment in years. The depreciation for rath year by the sum-of years digit method will be
A
$$\frac{{{\text{P}} - {\text{S}}}}{{\text{n}}}$$
B
$$1 - {\left( {\frac{{\text{P}}}{{\text{S}}}} \right)^{\frac{1}{{\text{m}}}}}$$
C
$$\frac{{\text{m}}}{{\text{n}}} \cdot \left( {{\text{P}} - {\text{S}}} \right)$$
D
$$\frac{{2\left( {{\text{n}} - {\text{m}} + 1} \right)}}{{{\text{n}}\left( {{\text{n}} + 1} \right)}} \cdot \left( {{\text{P}} - {\text{S}}} \right)$$