分类：商业/理财-财务税务
问题：会计英语问题请教！！！1)Depreciationofaplan 
1)Depreciatn of a plant asset is the process of _______A.Asset valuation for statement of financial position purposesB.Allocating the cost of the asset to the periods of use C.Accumulating a fund for the replacement of the asset D.Asset valuation based on current repla1)Depreciatn of a plant asset is the process of _______A.Asset valuation for statement of financial position purposesB.Allocating the cost of the asset to the periods of use C.Accumulating a fund for the replacement of the asset D.Asset valuation based on current replacement cost data 2)The Ray Company exchanged its used bottle-capping machine for a few machine.The old machine cost $14000, and the new one had a cash price of $19000,Ray had taken $12000 depreciation on the old machine and was allowed a $500 tarde-in allowance.What gain or loss should be recorded on the exchange?A.$1500lossB.$500gain C.No gain or lossD.$1500 gain第一题我选择D,答案是B,为什么？第二题我做不来。
回答：问题1：固定资产的折旧是一个什么的过程：
B.将资产的成本在使用期内分摊
D.资产在基于当前替代成本的定价（字面直译，意思应该懂）
你觉得应该选什么？
问题2：旧资产账面14000，折旧12000，新资产19000，旧资产允许抵扣500（差不多就值这么多钱），交换应当记录多少损益？非常简单的题：（前提应该是等价交换）摊余价值2000，处理收益500，营业外支出1500，自然1500Loss