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    Question

    Depreciation is charged on __________ as per the

    ___________ of accounting.
    A Capital Receipts, accrual concept Correct Answer Incorrect Answer
    B Capital Expenditures, matching concept Correct Answer Incorrect Answer
    C Revenue Receipts, prudence concept Correct Answer Incorrect Answer
    D Revenue Expenditure, going concern concept Correct Answer Incorrect Answer
    E Revenue expense, business entity concept Correct Answer Incorrect Answer

    Solution

    The correct answer is B

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