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Tax Depreciation-Online Exam 1






1.

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Phnom Penh HR has the following Fixed Assets and Costs:

1.Computers: historical cost is $9,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 6,000.

2.Office Equipment: historical cost is $10,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 7,000.

3.Office furniture: historical cost is $20,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 18,000.

4. On 10 June 2018, company bought a new car of $22,000 included VAT.

3.On 20 July 2018, company bought a new truck of $33,000 included VAT to transport goods to customers..

Required:

According to Cambodia Tax, Calculate tax depreciation for 2018 if any.

Please choose correct answer below. 

 
 
 
 

2.

Phnom Penh HR  has the following Fixed Assets and Costs:

1.Fixed Asset Class 1: historical cost is $100,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 90,000.

2.Fixed Asset Class 2: historical cost is $20,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 17,000.

3.Fixed Asset Class 3 : historical cost is $10,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 7,000.

4.Fixed Asset Class 4: historical cost is $20,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 18,000.

5.On 20 July 2018, company bought a computer of $1,100 included VAT.

6.On 2 September 2018, company bought a LCD of $550 included VAT.

7.On 20 October 2018, company bought a meeting table of $2,200 included VAT..

Required:

According to Cambodia Tax, Calculate tax depreciation for 2018 if any.

Please choose correct answer below. 

 
 
 
 

3.

Phnom Penh HR  has the following Fixed Assets :

1.Fixed Asset Class 1: historical cost is $90,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 85,000.

2.Fixed Asset Class 2: historical cost is $10,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 9,000.

3.Fixed Asset Class 3 : historical cost is $80,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 70,000.

4.Fixed Asset Class 4: historical cost is $30,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 25,000.

5.On 15 September 2018, company disposed a old car with historical cost of $20,000, and proceed from car disposal of 11,000 included VAT.

Required:

According to Cambodia Tax, Calculate tax depreciation and gain(loss) on fixed asset disposal per tax law for 2018 if any.

Please choose correct answer below. 

 
 
 
 

4.

Phnom Penh HR has the following Fixed Assets:

1.Office Buildings : historical cost at 2014 is $100,000, and Net book value  is $90,000 at 2017.

2. For 13 May 2018, company disposed one old office building at historical cost of $20,000 and proceed for office building disposal is $5,000.

3.During year 2018, company constructed another new office building and it is used on 30 June 2018. New office building costs $40,000.

Required:

According to Cambodia Tax, Calculate tax depreciation and tax gain(loss) on fixed asset disposal for 2018 if any.

Please choose correct answer below. 

 
 
 
 

5.

Phnom Penh HR has the following Fixed Assets:

1.Office Building : historical cost at 2010 is $100,000, and Net book value  is $80,000 at 2011.

2.Land : historical cost at 2010 is $50,000.

3. Warehouse for goods: historical cost at 2011 is $10,000 and net book value is `$8,000 at 2011.

For Accounting policy, company depreciated office building and warehouse at 10% straight line.

Required:

According to Cambodia Tax, Calculate tax depreciation for 2018 if any.

Please choose correct answer below. 

 
 
 
 

6.

Phnom Penh HR has the following Fixed Assets and expenses:

1.Old Office Building : historical cost at 2012 is $70,000, and Net book value  is $40,000 at 2017.

2.During year 2018, company constructed another new office building and it is used on 30 June 2018. New office building costs $50,000.

3. For 13 May 2018, company repaired old office building’s roof for $2,000.

4.During 2018, company constructed three rooms more on old office building, and it costs $3,000.

Required:

According to Cambodia Tax, Calculate tax depreciation for 2018 if any.

Please choose correct answer below. 

 
 
 
 

7.

Phnom Penh HR has the following Fixed Assets:

1.Computers: historical cost is $10,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 7,000

2. On 18 May 2018, company bought new computers of $2,200 included VAT.

3.Computer software: historical cost is $5,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 2,000.

Required:

According to Cambodia Tax, Calculate tax depreciation for 2018 if any.

Please choose correct answer below. 

 
 
 
 

8.

Phnom Penh HR is manufacturing company , and company has the following Fixed Assets and Costs:

1.Machinery: historical cost is $100,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 80,000.

2.Generator: historical cost is $10,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 8,000.

3.Sewing Machine: historical cost is $10,000, and assume Un-depreciated value per tax brought forward from 2017 of USD 7,000.

3.On 20 July 2018, company bought a new truck of $20,000 from individual.

Required:

According to Cambodia Tax, Calculate tax depreciation for 2018 if any.

Please choose correct answer below. 

 
 
 
 

Question 1 of 8





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