成本会计continue from 1.2 of Chapter 1及答案.docVIP

2.2 （continue from 1.2 of Chapter 1）Next year，Mr. Lee continue his business，and do not want to employ any accountant，because he believe that accountant’ job would be redundant to his business and bank records could help him as accountant. Thereforehe put all his remained cash into a bank and opened a checking account in the bank. On July 1，he purchased a van，which is expected to use in 10 yearsno residual value after 10 years , at a price of $80,000 for his business transportation. On the same day，he paid $20000 for it comprehensive insurance for one year. On September 1, he employed a shop a