绪论 单元测试

1、 问题:

The main task of financial accounting is to provide external statements.

选项：
A:对
B:错
答案: 【
对
】

第一章 单元测试

1、 问题:Which of the following is the correct accounting equation? （ ）。
选项：
A:Assets + Liabilities = Equity
B:Assets = Liabilities + Equity
C:Assets + Revenues = Equity
D:Assets + Revenues = Liabilities + Expenses
答案: 【
Assets = Liabilities + Equity
】

2、 问题:A business purchases equipment by paying $8,000 in cash and issuing a note payable of $12,000. Which of the following occurs?（ ）。
选项：
A:Cash is credited for $8,000; Equipment is credited for $20,000; and Notes Payable is debited for $12,000.
B:Cash is credited for $8,000; Equipment is debited for $20,000; and Notes Payable is credited for $12,000.
C:Cash is debited for $8,000; Equipment is debited for $12,000; and Notes Payable is credited for $20,000.
D:Cash is debited for $8,000; Equipment is credited for $12,000; and Notes Payable is debited for $4,000.
答案: 【
Cash is credited for $8,000; Equipment is debited for $20,000; and Notes Payable is credited for $12,000.
】

3、 问题:Which of the following accounts would be used under the accrual method of accounting, but not under the cash basis accounting?（ ）。
选项：
A:Cash
B:Unearned Revenue
C:Service Revenue
D:Salary Expense
答案: 【
Unearned Revenue
】

4、 问题:Which of the following categories of accounts are temporary accounts that are closed at the end of the year?（ ）。
选项：
A:Assets, liabilities and withdrawals
B:Revenues, expenses and withdrawals
C:Assets, liabilities and capital
D:Revenues, expenses and capital
答案: 【
Revenues, expenses and withdrawals
】

5、 问题:A company sold merchandise for $1,000 on account with terms of 2/10, n/30. The company uses a perpetual inventory system. Defective merchandise of $200 was returned 2 days later. If the payment was received after 20 days, the journal entry to record the cash receipt will include:（ ）。
选项：
A:a debit to Cash for $980 and a credit to Accounts Receivable for $980.
B:a debit to Cash for $800 and a credit to Accounts Receivable for $800.
C:a credit to Sales for $800 and a debit to Cash for $ 800.
D:a credit to Cost of Goods Sold for $1000 and a debit to Sales for $1,000.
答案: 【
a debit to Cash for $800 and a credit to Accounts Receivable for $800.
】

第二章 单元测试

1、 问题:A check was written by a business for $507, but was recorded in the cash payments journal as $705. How would this error be included on the bank reconciliation?（ ）。
选项：
A:a deduction on the bank side
B:an addition on the book side
C:an addition on the bank side
D:a deduction on the book side
答案: 【
an addition on the book side
】

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