Accounting - Study Mode

[#1946] The expenses related to the main operations of a business are referred to as
Correct Answer

(D) Operating expense

Explanation

Solution: The expenses related to the main operations of a business are referred to as Operating expense. The operating expenses refer to the specific costs after gross revenue is defined in the income statement.

[#1947] A current asset that is convertible to cash within 3 months can be referred to as
Correct Answer

(D) Cash equivalent

Explanation

Solution: A current asset that is convertible to cash within 3 months can be referred to as Cash equivalent. Cash and cash equivalents refer to the line item on the balance sheet that reports the value of a company's assets that are cash or can be converted into cash immediately.

[#1948] What is depreciation?
Correct Answer

(D) Portion of a fixed asset's cost consumed during the current accounting period

Explanation

Solution: Portion of a fixed asset's cost consumed during the current accounting period is known as depreciation. Depreciation is an accounting method of allocating the cost of a tangible asset over its useful life and is used to account for declines in value. Businesses depreciate long-term assets for both tax and accounting purposes.

[#1949] Under which depreciation method, the amount of depreciation expenses remains same throughtout the life of the asset?
Correct Answer

(A) Straight line method

Explanation

Solution: Under Straight line method, the amount of depreciation expenses remains same throughtout the life of the asset. In a straight line depreciation method, it is assumed that the asset uniformly depreciates over its useful life.

[#1950] Security premium is a
Correct Answer

(A) Capital receipt