Accounting 27th Edition Warren Test Bank Full Chapter PDF

Accounting 27th Edition Warren Test
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Chapter 10 - Long-Term Assets: Fixed and Intangible
True / False
1. Long-lived assets that are intangible in nature, used in the operations of the business, and not held for sale in the
ordinary course of business are called fixed assets.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Moderate
Bloom's: Remembering
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: ACCT.WARD.18.10-01 - 10-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.13 - Long-term Assets Reporting
ACCT.AICPA.FN.03 - Measurement
BUSPROG: Analytic
DATE CREATED: 1/31/2017 4:42 PM
DATE MODIFIED: 2/1/2017 8:39 AM
2. The acquisition costs of property, plant, and equipment should include all normal, reasonable and necessary costs to
get the asset in place and ready for use.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
Copyright Cengage Learning. Powered by Cognero. Page 1

3. When land is purchased to construct a new building, the cost of removing any structures on the land should be
charged to the building account.
a. True
b. False
ANSWER: False
POINTS: 1
BUSPROG: Analytic
4. Land acquired as a speculation is reported under Investments on the balance sheet.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

5. Standby equipment held for use in the event of a breakdown of regular equipment is reported as property, plant, and
equipment on the balance sheet.
a. True
b. False
ANSWER: True
POINTS: 1
BUSPROG: Analytic
6. The cost of repairing damage to a machine during installation is debited to a fixed asset account.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

7. During construction of a building, the cost of interest on a construction loan should be charged to an expense
account.
a. True
b. False
ANSWER: False
POINTS: 1
BUSPROG: Analytic
8. The cost of computer equipment does not include the consultant's fee to supervise installation of the equipment.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

9. An asset leased under an operating lease will appear on the balance sheet as a long-term asset.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
DATE CREATED: 2/1/2017 9:42 AM
10. Long-lived assets held for sale are classified as fixed assets.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

11. A tangible asset is one that lacks physical existence.

a. True
b. False
ANSWER: False
POINTS: 1
BUSPROG: Analytic
12. Capital expenditures are costs that improve a fixed asset or extend its useful life.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

13. The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
14. Expenditures that increase operating efficiency or capacity for the remaining useful life of a fixed asset are called
capital expenditures.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

15. The cost of replacing an engine in a truck is an example of ordinary maintenance.

a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
Bloom's: Understanding
BUSPROG: Analytic
16. Functional depreciation occurs when a fixed asset is no longer able to provide services at the level for which it was
intended.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

17. The normal balance of the accumulated depreciation account is a debit.

a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
18. As a company records depreciation expense for a period of time, cash is accumulated to replace fixed assets as they
wear out.
a. True
b. False
ANSWER: False
POINTS: 1
BUSPROG: Analytic

19. All property, plant, and equipment assets are depreciated over time.
a. True
b. False
ANSWER: False
POINTS: 1
BUSPROG: Analytic
20. The book value of a fixed asset reported on the balance sheet represents its market value on that date.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

21. The depreciable cost of a building is the same as its acquisition cost.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
22. It is necessary for a company to use the same depreciation method for all of its depreciable assets.
a. True
b. False
ANSWER: False
POINTS: 1
BUSPROG: Analytic

23. It is not necessary for a company to use the same depreciation method for all of its fixed assets.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
24. An estimate of the amount for which an asset can be sold at the end of its useful life is called residual value.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

25. The units-of-activity depreciation method provides a good match of expenses against revenue.
a. True
b. False
ANSWER: True
POINTS: 1
BUSPROG: Analytic
26. Once the useful life of a depreciable asset has been estimated and the amount to be depreciated each year has been
determined, the amounts cannot be changed.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

27. Residual value is not incorporated in the initial calculations for double-declining-balance depreciation.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
28. The double-declining-balance method is an accelerated depreciation method.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

29. The double-declining-balance depreciation method calculates depreciation each year by taking twice the straight-line
rate times the book value of the asset at the beginning of each year.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
30. The amount of depreciation expense for the first full year of use of a fixed asset costing $95,000, with an estimated
residual value of $5,000 and a useful life of five years, is $19,000 by the straight-line method.
a. True
b. False
ANSWER: False
RATIONALE: Annual Depreciation = (Cost – Residual Value)/Useful Life = ($95,000 –
$5,000)/5 = $18,000.
POINTS: 1
DIFFICULTY: Challenging
Bloom's: Applying
BUSPROG: Analytic

31. The amount of depreciation expense for a fixed asset costing $95,000, with an estimated residual value of $5,000 and
a useful life of five years or 20,000 operating hours, is $21,375 by the units-of-activity method during a period when
the asset was used for 4,500 hours.
a. True
b. False
ANSWER: False
RATIONALE: Depreciation per Operating Hour = (Cost – Residual Value)/Total Units of
Output = ($95,000 – $5,000)/20,000 hours
Depreciation Expense = Depreciation per Operating Hour × Total Units of
Output Used = $4.5 × 4,500 hours = $20,250
POINTS: 1
Bloom's: Applying
BUSPROG: Analytic
32. The amount of the depreciation expense for the second full year of use of a fixed asset costing $100,000, with an
estimated residual value of $5,000 and a useful life of four years, is $25,000 by the double-declining-balance method.
a. True
b. False
ANSWER: True
RATIONALE: Double-Declining-Balance Rate = (1/4) × 2 = 50%
First-Year Depreciation = $100,000 × 50% = $50,000
Second-Year Depreciation = ($100,000 – $50,000) × 50% = $25,000
POINTS: 1
Bloom's: Applying
BUSPROG: Analytic

33. When depreciation estimates are revised, all years of the asset’s life are affected.
a. True
b. False
ANSWER: False
POINTS: 1
BUSPROG: Analytic
34. The double-declining-balance method of depreciation uses a declining percentage rate in determining the depreciation
amount.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

35. Regardless of the depreciation method, the amount that will be depreciated during the life of the asset will be the
same.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
36. Revising depreciation estimates affects the amounts of depreciation expense recorded in past periods.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

37. Capital expenditures are costs that are charged to stockholders' equity accounts.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
38. The difference between the balance in a fixed asset account and its related accumulated depreciation account is the
asset's book value.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
ACCT.WARD.18.10-06 - 10-06
BUSPROG: Analytic

39. Though a piece of equipment is still being used, the equipment should be removed from the accounts if it has been
fully depreciated.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
40. When selling a piece of equipment for cash, a loss will result when the proceeds of the sale are less than the book
value of the asset.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

41. Losses on the discarding of fixed assets are reported in the income statement.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
42. A gain can be realized when a fixed asset is discarded.
a. True
b. False
ANSWER: False
POINTS: 1
BUSPROG: Analytic

43. The entry to record the disposal of fixed assets will include a credit to Accumulated Depreciation.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
DATE MODIFIED: 2/1/2017 12:19 PM
44. Both the initial cost of the asset and the accumulated depreciation will be taken off the books with the disposal of the
asset.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

45. Minerals removed from the earth are classified as intangible assets.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
46. The method used to calculate the depletion of a natural resource is the straight-line method.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

47. Intangible assets differ from property, plant, and equipment assets in that they lack physical substance.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
48. The cost of a patent with a remaining legal life of 10 years and an estimated useful life of seven years is amortized
over 10 years.
a. True
b. False
ANSWER: False
POINTS: 1
BUSPROG: Analytic

49. The transfer to expense of the cost of intangible assets attributed to the passage of time or decline in usefulness is
called amortization.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
50. Costs associated with normal research and development activities should be treated as intangible assets.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

51. Patents are exclusive rights to produce and sell goods with one or more unique features.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
52. When a company establishes an outstanding reputation and has a competitive advantage because of it, the company
should record goodwill on its financial statements.
a. True
b. False
ANSWER: False
POINTS: 1
BUSPROG: Analytic

53. When a property, plant, and equipment asset is sold for cash, any gain or loss on the asset sold should be recorded.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES: ACCT.WARD.18.10-APP - 10-APP
BUSPROG: Analytic
54. When old equipment is traded in for a new equipment, the difference between the list price and the trade-in
allowance is called boot.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

55. When a plant asset is traded for another similar asset, losses on the asset traded are not recognized.
a. True
b. False
ANSWER: False
POINTS: 1
BUSPROG: Analytic
56. When exchanging equipment, if the trade-in allowance is greater than the book value a loss results.
a. True
b. False
ANSWER: False
POINTS: 1
BUSPROG: Analytic

57. If a fixed asset with a book value of $10,000 is traded for a similar fixed asset, a trade-in allowance of $15,000 is
granted by the seller, and the transaction is deemed to have commercial substance, the buyer would report a gain on
exchange of fixed assets of $5,000.
a. True
b. False
ANSWER: True
RATIONALE: Gain on Exchange = Trade-In Allowance – Book Value of Asset = $15,000 –
$10,000 = $5,000
POINTS: 1
Bloom's: Applying
BUSPROG: Analytic
58. When a seller allows a buyer an amount for old equipment that is traded in for new equipment of similar use, this
amount is known as boot.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

59. An exchange is said to have commercial substance if future cash flows remain the same as a result of the exchange.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
Multiple Choice
60. A characteristic of a fixed asset is that it is
a. intangible
b. used in the operations of a business
c. held for sale in the ordinary course of the business
d. a short-term investment
ANSWER: b
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: Multiple Choice
BUSPROG: Analytic

61. Land acquired so it can be resold in the future is listed on the balance sheet as a(n)
a. fixed asset
b. current asset
c. investment
d. intangible asset
ANSWER: c
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
62. Which of the following should be included in the acquisition cost of a piece of equipment?
a. transportation costs
b. installation costs
c. testing costs prior to placing the equipment into production
d. All of these choices
ANSWER: d
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

63. Which of the following is included in the cost of constructing a building?

a. insurance costs during construction
b. cost of paving the parking lot
c. cost of repairing vandalism damage during construction
d. cost of removing the demolished building existing on the land when it was purchased
ANSWER: a
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
64. Which of the following is included in the cost of land?
a. cost of paving a parking lot
b. brokerage commission
c. outdoor parking lot lighting attached to the land
d. fences on the land
ANSWER: b
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

65. The proper journal entry to purchase a computer costing $975 on account to be utilized within the business would be
a. Office Supplies 975
Accounts Payable 975
b. Office Equipment 975
Accounts Payable 975
c. Office Supplies 975
Accounts Receivable 975
d. Office Equipment 975
Accounts Receivable 975
ANSWER: b
POINTS: 1
DIFFICULTY: Easy
Bloom's: Applying
BUSPROG: Analytic
66. A building with an appraisal value of $154,000 is made available at an offer price of $172,000. The purchaser
acquires the property for $40,000 in cash, a 90-day note payable for $45,000, and a mortgage amounting to
$75,000. The cost basis recorded in the buyer's accounting records to recognize this purchase is
a. $154,000
b. $172,000
c. $160,000
d. $120,000
ANSWER: c
RATIONALE: The cost basis recorded in the buyer's accounting records to recognize this
purchase is calculated as $40,000 + $45,000 + $75,000 = $160,000.
POINTS: 1
Bloom's: Applying
BUSPROG: Analytic

67. A used machine with a purchase price of $77,000, requiring an overhaul costing $8,000, installation costs of $5,000,
and special acquisition fees of $3,000, would have a cost basis of
a. $93,000
b. $90,000
c. $82,000
d. $85,000
ANSWER: a
RATIONALE: Cost Basis of Machine = Purchase Price + Overhaul Cost + Installation Cost +
Special Acquisition Fees = $77,000 + $8,000 + $5,000 + $3,000 = $93,000
POINTS: 1
Bloom's: Applying
BUSPROG: Analytic
68. A new machine with a purchase price of $109,000, with transportation costs of $12,000, installation costs of $5,000,
and special acquisition fees of $6,000, would have a cost basis of
a. $114,000
b. $126,000
c. $121,000
d. $132,000
ANSWER: d
RATIONALE: Cost Basis of Machine = Purchase Price + Transportation Cost + Installation
Cost + Special Acquisition Fees = $109,000 + $12,000 + $5,000 + $6,000 =
$132,000
POINTS: 1
Bloom's: Applying
BUSPROG: Analytic

69. In a lease contract, the party who legally owns the asset is the
a. lessee
b. lessor
c. operator
d. banker
ANSWER: b
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
70. The journal entry for recording payment for the short-term lease of a fixed asset would
a. be a memo entry only
b. debit the fixed asset and credit Cash
c. debit Rent Expense and credit Cash
d. debit a liability and credit Cash
ANSWER: c
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

71. Which of the following are criteria for determining whether to record an asset as a fixed asset?
a. must be an investment and long-lived
b. must be long-lived and used by the company in its normal operations
c. must be short-lived and tangible
d. must be tangible and an investment
ANSWER: b
POINTS: 1
BUSPROG: Analytic
72. Expenditures that add to the utility of fixed assets for more than one accounting period are
a. committed expenditures
b. revenue expenditures
c. utility expenditures
d. capital expenditures
ANSWER: d
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

73. A capital expenditure results in a debit to a(n)

a. expense account
b. capital account
c. liability account
d. asset account
ANSWER: d
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
74. Which of the following is an example of a capital expenditure?
a. cleaning the carpet in the front room
b. tune-up for a company truck
c. replacing an engine in a company car
d. replacing all burned-out light bulbs in the factory
ANSWER: c
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

75. Factors contributing to a decline in the usefulness of a fixed asset may be divided into which of the following two
categories?
a. salvage and functional
b. physical and functional
c. residual and salvage
d. functional and residual
ANSWER: b
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
76. A fixed asset's estimated value at the time it is to be retired from service is called
a. book value
b. residual value
c. market value
d. carrying value
ANSWER: b
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

77. All of the following are needed for the calculation of straight-line depreciation except
a. cost
b. residual value
c. estimated life
d. units produced
ANSWER: d
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic
78. The method of determining depreciation that yields successive reductions in the periodic depreciation charge over the
estimated life of the asset is the
a. units-of-production method
b. double-declining-balance method
c. straight-line method
d. time-valuation method
ANSWER: b
POINTS: 1
BUSPROG: Analytic

79. When the amount of use of a fixed asset varies from year to year, the method of determining depreciation expense
that best matches allocation of cost with revenue is
a. the double-declining-balance method
b. the straight-line method
c. the units-of-activity method
d. MACRS
ANSWER: c
POINTS: 1
BUSPROG: Analytic
80. A machine with a cost of $120,000 has an estimated residual value of $15,000 and an estimated life of five years or
15,000 hours. It is to be depreciated by the units-of-activity method. What is the amount of depreciation for the
second full year, during which the machine was used 5,000 hours?
a. $5,000
b. $35,000
c. $21,000
d. $45,000
ANSWER: b
RATIONALE: Depreciation per Operating Hour = (Cost – Residual Value)/Total Units of
Output = ($120,000 – $15,000)/15,000 hours = $7
Depreciation Expense = Depreciation per Operating Hour × Total Units of
Output Used = $7 × 5,000 hours = $35,000
POINTS: 1
Bloom's: Applying
BUSPROG: Analytic

81. Equipment with a cost of $220,000 has an estimated residual value of $30,000 and an estimated life of 10 years or
19,000 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full
year, during which the equipment was used 2,100 hours?
a. $19,000
b. $21,000
c. $22,000
d. $30,000
ANSWER: a
RATIONALE: Annual Depreciation = (Cost – Residual Value)/Useful Life = ($220,000 –
$30,000)/10 = $19,000
POINTS: 1
Bloom's: Applying
BUSPROG: Analytic

82. A machine with a cost of $75,000 has an estimated residual value of $5,000 and an estimated life of four years or
18,000 hours. What is the amount of depreciation for the second full year, using the double-declining-balance
method?
a. $17,500
b. $37,500
c. $18,750
d. $16,667
ANSWER: c
RATIONALE: Double-Declining-Balance Rate = (1/4) × 2 = 50%
First-Year Depreciation = $75,000 × 50% = $37,500
Second-Year Depreciation = ($75,000 – $37,500) × 50% = $18,750
POINTS: 1
Bloom's: Applying
BUSPROG: Analytic

83. Equipment with a cost of $160,000, an estimated residual value of $40,000, and an estimated life of 15 years was
depreciated by the straight-line method for four years. Due to obsolescence, it was determined that the remaining
useful life should be shortened by three years and the residual value changed to zero. The depreciation expense for
the current and future years is
a. $11,636
b. $16,000
c. $11,000
d. $8,000
ANSWER: b
RATIONALE: Depreciation for First 4 Years = [(Initial Cost – Residual Value)/Estimated Life]
×4
Depreciation for First 4 Years = [($160,000 – $40,000) ÷ 15] × 4 = $32,000
Book Value at End of 4th Year = $160,000 – $32,000 = $128,000
Depreciation Expense for Current and Future Years = $128,000/(15 – 4 – 3) =
$16,000
POINTS: 1
Bloom's: Applying
BUSPROG: Analytic

84. The depreciation method that does not use residual value in calculating the first year's depreciation expense is
a. straight-line
b. units-of-activity
c. double-declining-balance
d. sum-of-the-years-digits
ANSWER: c
POINTS: 1
DIFFICULTY: Easy
BUSPROG: Analytic

85. If a fixed asset, such as a computer, were purchased on January 1 for $3,750 with an estimated life of three years
and a salvage or residual value of $150, the journal entry for monthly expense under straight-line depreciation is
a. Depreciation Expense 100
Accumulated Depreciation 100
b. Depreciation Expense 1,200
Accumulated Depreciation 1,200
c. Accumulated Depreciation 1,200
Depreciation Expense 1,200
d. Accumulated Depreciation 100
Depreciation Expense 100
ANSWER: a
RATIONALE: Monthly Depreciation Expense = (Cost – Residual Value)/Useful Life = [($3,750
– $150)/3]/12 = $100
Depreciation Expense 100
Accumulated Depreciation 100
POINTS: 1
DIFFICULTY: Easy
Bloom's: Applying
BUSPROG: Analytic

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lepää, ken tanssien sai tupas luo. — Ja hehkussa aamun
heräävän nyt korppivanhus nähdä voi: lepäs kuolleena
pullojen keskellä hän, joka Johanssonille sanansa soi.
Ja Johansson katsoi vainajaan, oli nääntyneen näköinen

raukka. Ja korppi mietti: »Nyt muistaa saan, miten kyyhkyn
surmasi haukka.»
Ja Johansson katsoi lastaankin, ja korppi mietti sen

nähden: »Nyt muistan, miten huuhkajankin peri kuolema
poikasten tähden.»
Asuu puolukkamäellä korppi, kai parisataa jo vuosiltansa.

Se joskus siipeensä haulin sai, vähän jäykkä on niskastansa.
Kivunhuudolla ihmisten tulevan ja menevän nähnyt se on.
Tavall' lintujen kaulaa se ojentaa. Viel' ehkä se männystä
nähdä saa, miten vierellä vaimonsa, vainajan, on päissään
Johansson.
(Suom. Lauri Viljanen)

TURE NERMAN (1886—1969)
Kaunein laulu.
Sitä kauneinta laulua rakkauden ei paineta milloinkaan.

Ylioppilas köyhä Montmartre'n sitä salasi haaveenaan.
Yli maiden se laulu kaikunut ois,

monen painaen polvilleen,
ja maailma ottanut vastaan
ois uuden Musset'n.
Hän huhtikuun rannoilla ois Lucie'n

sinisilmäisen kohdannut
ja orvokit, suudelmat yössä
nyt runoillut.
Sitä laulua koskaan painettu ei: kera ylioppilaan se on

kaivettu joukkohautaan ja multaan Flanderin maan.
(Suom. Elina Vaara)

KARL ASPLUND (1890—1978):
Quand même. (EV)
I.
Kylä hiljainen Ranskassa viheriöi. Taa painui poppelien siell'

illoin aurinko, kello löi kylän tornissa humisten.
Oli kedolla vanhimman kartanon maan

lahokuorinen kirsikkapuu.
Toki huntuun se verhousi valkeaan,
joka kerta, kun sai kevätkuu.
Sadat vuodet jo hedelmiään se soi,

sadat pöydät kaunistaen.
Ja se lempeän Ranskan mullasta joi
ravinnokseen kosteuden.
Taas aikoi se puhjeta kukkihin,

kevät maasta kun roudan vei.
Mut sodan vuos' oli katkerin,
maa Ranskan ollut ei.
Kylän länsipuolelle rintamat loi nyt ampumahautojaan, ja
kuulien vuorolauseet soi yli omistajattoman maan.
II
Pikimustana aamuna hyökkäykseen kävi ranskalaiset nyt.

Kylän valloittivat he leirikseen, kun yö oli ennättänyt.
Sora-aukeille kiväärit koottihin

pataljoonan uupuneen,
kuin voitetun murhetta pikemminkin
oli riemu voittaneen.
Pala Ranskaa kerran menetettiin,

sen vihollinen vei.
Mikä vihdoin takaisin vallattiin,
maan nimeä ansainnut ei.
Oli jäljellä hirret hiiltyneet,

kasat tiilien murtuvain,
maakuopissa haisivat saviset veet,
kadun loassa ruumiita vain.
Kävi tuuli ylitse raunion,

väki tiukensi viittojaan.
Kuin väristys, häpeä toivoton
piti jokaista vallassaan.
— Maa eikö jo haavoja lääkitsemään

väsy, joita sen lapset löi?
Se on virunut vuosia verissään.
Se vieläkö hedelmöi?
Miten kenttäharmaasta ihminen
hyvä, onnellinen saa?
Miten keskeltä voi veren, ruumiiden
uus versoa kukkiva maa?
III.
Kun saksalaiset poistumahan oli seudulta valmihit, joka

hedelmäpuun nyt puhkeavan sai kaataa sapöörit.
Myös sortunut kirveen iskuihin

oli puu satavuotinen.
Yhä jokunen säie kuitenkin
piti kiinni juurista sen.
Ja eleellä gallialaisella soi

nyt parhaan mehunsa maa
puun juuriin, että kauneimmin voi
se kuolossa kukoistaa.
Kukat ruhtinaalliset haavainen puu kohotti ilmoihin kuin

elämän säihkyvän, voitollisen näky ylväs: Uhallakin!
(Suom. Elina Vaara)

PÄR LAGERKVIST (1891—1974)
Kauneinta on hämärtyissä.
Kauneinta on hämärtyissä illoin.

Kaikki taivaan rakkaus on silloin
kerääntynyt valoon tummuvaan
peittääksensä
mullan, talot maan.
Kaiken yllä hellyys väräjääpi.

Herra itse rannat himmentääpi.
Sulaa kaukainen ja läheinen.
Kaiken saa vain
lainaks ihminen.
Kaikk' on omaani ja kaikki jälleen

otetaan pois multa, kaikki jälleen.
Puut ja maa ja pilvet taivahan.
Jäljettömiin
yksin vaellan.

Auringon hiukset.
Nyt aurinko vaaleita hiuksiaan ens aamuhetkellä avaa ja ne

levittää yli keväisen maan, missä tuhannet kukkaset havaa.
Yön kasteeseen hän viileähän,

jota kukkien kätköissä lymyy,
ne kostuttaa, mut epäillen hän,
hajamielin, kuin unessa hymyy.
Yli sallii metsäin ja niittyjen

hän tuulen niitä kantaa,
niiden hyväillä vuoteessa vanhusten
sekä lapsien poskea antaa.
Mut kauas hän ikävöi sydämessään;

mikä hyöty on ilosta juuri?
Hän katsoo tähtiä ympärillään:
elon ongelma on niin suuri.
Kun hetki on autuas huomenen, hän vaaleat hiuksensa

avaa yli katsoen menneiden maailmojen ja uusien, jotka
havaa.
Hopeahuilu.
Ken soittaa murhetta mun ja sun?

Soi huilu, pieni hopeahuilu.
On kuollut rakkaus sun sekä mun.
— Soi huilu, pieni hopeahuilu.
Kova sydämeni on, kova niinkuin sun.

Kaikki on häväisty, poljettu maahan.
— Soi pieni huilu surua nyt sun sekä mun.
Yön yksinäinen hopeahuilu.
Nyt luotasi lähden ma kauaksi pois.

Ma etsin tietä kotiin sydänyössä.
— Soi pieni huilu kimeään, kuin haava lyöty ois
nyt pimeyden poveen sydänyössä.
Suo levon mulle Jumala, mun kätkee multahan

ja haudan syvään, syvään hiljaisuuteen.
— Soi huilu laulain sillalta, mi kautta kuoleman
vie elon yöstä pimeähän ikuisuuteen.
(Suom. Elina Vaara)
Kirje. (EV)
Toi kirje viestit laihojen ja viinimarjapensaiden, toi

äitivanhan horjuvin ja suurin kirjaimin.
Sai mieleen joka sanallaan

se kukkaniityn, viljamaan
ja Hänet, jonka antimet
on ainaiset.
Siell' auringossa uinuvan
näin kylän Herran suojaaman,
ja rauhaa kellot kirkkahat
ne kaikuivat.
Puutarha ehtoolauluin soi

ja lavendeli tuoksun loi,
kun piirsi pyhähetkenään
hän kirjeen tään.
Se kiiruhtanut olikin yöt päivät, että tulisin ma kaukainen

sen tuntohon, mik' ikuisinta on.
(Suom. Elina Vaara)

STEN SELANDER (1891—1957)
Kevätsade. (EV)
Sade suhisee ja helää syvään kostuttaen maata, joka

henkää huoahtain. Kuunnellen ma kuljen, kunnes itkua en
estää saata sateen vuoksi vain.
Armas sade, joll' on työnä multaa juottaa maljastansa,

kunnes kaikki kevään yönä itkee onneansa!
Syleilyyni kaiken nuoren, hennon, heräävän nyt suljen

polvilleni langeten. Vallass' arkuuden ma kuljen raskain
saappain maata, jok'on äiti nuoruuden.
Sieluni mun puiden lailla tuuliin havahtua halaa, versoa kuin

oras mailla hiljaa, roudan sulaessa. Kyyneleet, joit' itkin salaa,
satein sieluani valaa kevätyössä hiljaisessa.
Kaikki köyhää, kuihtuvaa sen rinnalla on maailmassa, että

syntyvä on taasen elo uuteen muotohon. Nuoren, uuden
kukinnassa kaikki on.
(Suom. Elina Vaara)

Kuiva puu.
Puu kuivettunut taivahalle nosti

viel' oksan viherjöivän, viimeisen.
Kuin fakiiri se jäykistynein käsin
huus' rajun rukouksen:
Te mustat pilvet, huudan puolehenne!

Vain vettä, niin käyn jälleen kukkimaan!
En ole kuollut, lehdin vielä — enkö
ma kuki enää milloinkaan?
Mut vastaus ei sadevirroin tullut,

vaan salamoin. Niin taivas sääti sen.
Ja koko puu kuin suuri kukka hehkui,
kuin jättikukka tulinen.
(Suom. Elina Vaara)

GABRIEL JÖNSSON (1893—1984)
Impromptu.
Nukut takana ikkunan kuuden, näen seitsentähden sun

ylläs. Lie vähän se aatokselle, mut kuitenkin on sydän kylläs.
Ja taivaalta tähtiterttu
ihan riippuu poimijan käteen,
nukentalosi ikkunoihin
luo seitsenkertaisen säteen.
Lie vähän se aatokselle, mut kuitenkin on sydän kylläs. Sa

oothan mun rakkauteni, kuvat ikuisten tähtien ylläs.
(Suom. Elina Vaara)

GUNNAR MASCOLL SILFVERSTOLPE
(1893—1942)
Rovio.
Milloin päivän sätehet alkoi paistaa tuoden kevätvalon, isäni

mun poltti lehdet menneen vuotiset.
Liekki paloi suhisten.

Savu nousi lehtein
poltettujen
sinivuokon kalpeahan
valoon ilmojen.
Iltaa samankaltaist' ei.

Ojan vesi loisti
ruusuisena.
Tuuli hiljaa yöhön lintuin
hauraat äänet vei.
Tunteissani tuoksun sen vavahdan ma vielä onnellisna.

Kodin kalvas kevät siintää yöstä muistojen.
(Suom. Elina Vaara)
ERIK BLOMBERG (1894—1965):
Ihmisen koti.
Maa on peittynyt yöhön.

Tähdet valoaan luo.
Kaukana korkeudessa
vaeltaa maailmat nuo.
Sinua rakastan, multa

ja pimeys rajaton.
Tähdet niin etäällä kulkee.
Maa koti ihmisen on.
(Suom. Elina Vaara)

KARIN BOYE (1900—1941):
Tähtien lohdutus.
Minä kysyin tähdeltä yön:

»Valo tienoon oudon, mi kaukana näyt —
sano, kelle säteilet, tähti?
Niin suurena, kirkkaana käyt.»
Hän tähtikatseen loi

mun säälini mykistäen:
»Minä seutuun elottomaan,
ikiyöhön säteilen.
On valoni kukka, mi kuihtuu

avaruuteen autiohon.
Valo tää minun lohtuni on.
Se lohtu kylliksi on»
(Suom. Elina Vaara)

RAGNAR JÄNDEL (1895—1939):
Sataa. (LV)
Herää ja tule portahille, armas!

Kauniin harmaita pilviä kertynyt on.
Tuoksuvaiseen, tummahan yöhön hiljaa
sade lankee.
Kätes ojenna, ah, miten suloisesti

pilvistä valuu viileitä pisaroita!
Syvään tunne, mun armahain, maan kiitos
taivahalle!
Kuivat lehdet kahisee kevyesti,

nauttien ojentuvat poltetut yrtit.
Kiittäin huokuu vainiot, jotka hämyn
halki loistaa.
Ehtynyt puro alkaa solista hiljaa,

ja sen vaiheilla, pähkinäpensastossa,
harmaiden pilvien alla laulaa harmaa
satakieli.
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11. A tangible asset is one that lacks physical existence.

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15. The cost of replacing an engine in a truck is an example of ordinary maintenance.

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17. The normal balance of the accumulated depreciation account is a debit.

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63. Which of the following is included in the cost of constructing a building?

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73. A capital expenditure results in a debit to a(n)

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Sinä selvisit luodeista, langoistakin, — miks nyt olet

Punasilmäinen, Johansson, poikas on, ja se nurkasta

Pyhä, kuin sävel urkujen, kuolema on, se suuremman levon

Ja Johansson katsoi vainajaan, oli nääntyneen näköinen

Ja Johansson katsoi lastaankin, ja korppi mietti sen

Asuu puolukkamäellä korppi, kai parisataa jo vuosiltansa.

(Suom. Lauri Viljanen)

Sitä kauneinta laulua rakkauden ei paineta milloinkaan.

Yli maiden se laulu kaikunut ois,

Hän huhtikuun rannoilla ois Lucie'n

Sitä laulua koskaan painettu ei: kera ylioppilaan se on

(Suom. Elina Vaara)