单项选择题 At the beginning of last year, Riso Company purchased a production line for $80,000 for making toys, which are their star products. According to previous experience, Riso Company estimated that the production line was able to produce a maximum of 500,000 toys and that the production line could be used for eight years with no residual value. At the end of last year, the company actually produced 30,000 toys. Assume Riso Company uses units-of-production depreciation method to measure its fixed assets, the depreciation expense for the line in the last year was:

单项选择题 A company acquired an equipment by using funds raised recently from a loan provided by a commercial bank. The event least likely resulted in:

单项选择题 ABC company leased an asset from DEF, and classified the lease as finance lease. The amount that ABC initially recognized as lease payable is least likely