CPA 考試問題... 希望大家幫幫手

6. In March, 2007, Tylor Mines Co. purchased a coal mine for $6,000,000. Removable coal is estimated at 1,500,000 tons. Tylor is required to restore the land at an estimated cost of $720,000, and the land should have a value of $630,000. The company incurred $1,500,000 of development costs preparing the mine for production. During 2007, 450,000 tons were removed and 300,000 tons were sold. The total amount of depletion that Tylor should record for 2007 is
a.$1,374,000.
b.$1,518,000.
c.$2,061,000.
d.$2,277,000.
7. Sloane, Inc. purchased equipment in 2005 at a cost of $600,000. Two years later it became apparent to Sloane, Inc. that this equipment had suffered an impairment of value. In early 2007, the book value of the asset is $360,000 and it is estimated that the fair value is now only $240,000. The entry to record the impairment is
a.No entry is necessary as a write-off violates the historical cost principle.
b.Retained Earnings120,000
Accumulated Depreciation—Equipment120,000
c.Loss on Impairment of Equipment120,000
Accumulated Depreciation—Equipment120,000
d.Retained Earnings120,000
Reserve for Loss on Impairment of Equipment120,000

8. Starr Company purchased a depreciable asset for $150,000. The estimated salvage value is $10,000, and the estimated useful life is 8 years. The double-declining balance method will be used for depreciation. What is the depreciation expense for the second year on this asset?
a.$17,500
b.$26,250
c.$28,125
d.$37,500

9. On January 1, 2000, Barnes Company purchased equipment at a cost of $50,000. The equipment was estimated to have a salvage value of $5,000 and it is being depreciated over eight years under the sum-of-the-years'-digits method. What should be the charge for depreciation of this equipment for the year ended December 31, 2007?
a.$1,250
b.$1,389
c.$2,500
d.$5,625