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佳木斯大学语言治疗学
If accrued salaries were recorded oDecember 31 with a credit to Salaries Payable, what would the entry to record payment of these wages oJanuary 5 include ( )
· A debit to Cash and a credit to Salaries Payable.
· A debit to Cash and a credit to Prepaid Salaries.
· A debit to Salaries Payable and a credit to Cash.
· A debit to Salaries Payable and a credit to Salaries Expens
HCF , a finance company , lends Able Business $2400 at 5% for 3 months oDecember 1 , 2001. What should HCF’s adjusting entry oDecember 31 , 2001 include ( )
· A debit to Interest Earned for $10.
· A credit to Interest Receivable for $10.
· A credit to Interest Earned for $10.
· A debit to Cash for $10.
Aerror is indicated if the following account has a balance appearing othe post-closing trial balance: ( )
· Office Equipment.
· Accumulated Depreciation, Office Equipment.
· DepreciatioExpense, Office Equipment.
· Ted Nash , Capital.
Wallaby Company had net sales of $69400 and cost of goods sold of $360880 . What is the gross margiratio ( )
·0.0048
·1.92
·0.48
·0.52
Which one of the following qualities is related to a periodic inventory system ( )
· Gives more timely information.
· Is widely used ipractice.
· Was historically usded by companies that sold large volumes of small, low-cost items.
· Provides point of sale data.
Z-Mart recorded the following journal entry : ( )
· A return.
· A returand payment of the account payable.
· A payment of the account payable and recognitioof a cash discount taken.
· A purchase and recognitioof a cash discount taken.
What transactiocauses a debit to Sales returns and allowances and a credit to Accounts receivable ( )
· There is no such entry ; it should be a credit to Sales returns and allowances and a debit to Accounts receivable.
· This transactiois recorded by the purchaser and recognizes the returof merchandise.
· Whea customer returns merchandise to the seller, this entry is recorded by the seller.
· There is no such entry; it should be a debit to Sales returns and allowances and a credit to Accounts payabl
During the closing process, all temporary debit and credit balance accounts are close Which of the following accounts would be closed with a debit ( )
· Sales Discounts.
· Cost of Goods Sol
· Sales.
· Accumulated Deprciation.
Zimbooru Company had $12 iextra cash at the end of the day . What is the correct treatment ( )
· Credit Cash for $12.
· Debit Cash for $12
· Credit Cash Over and Short for $12.
· Debit Cash Over and Short for $12.
What are quick assets ( )
· Cash, short-term investments, prepaid expenses.
· Cash, inventory, accounts receivable.
· Cash, short-term investments, accounts receivable.
· Cash, accounts receivable, prepaid expenses.
How do we record aasset created by a payment for economic benefits that does not expire until some later time ( )
· Recorede as a debit to aunearned revenue account.
· Recorded as a debit to a prepaid expense account.
· Recorded as a credit to aunearned revenue account.
· Recorded as a credit to a prepaid expense account.
Of the following independent errors, which one by itself will cause the trial balance to be out of balance ( )
·A $200 salary payment posted as a $200 debit to Cash and a $200 credit to Salaries expense.
· A $100 receipt from a customer ipayment of his account posted as a $100 debit to Cash and a $10 credit to Accounts receivable.
· A $75 receipt from a customer ipayment of his account posted as a $75 debit to Cash and a $75 credit to Cash.
· A $50 cash purchase of office supplies posted as a $50 debit to Office equipment and a $50 credit to Cash.
The Office Supplies account shows a beginning balance of $600 and aending balance of $400. If office supplies expense for the year is $3100, what amount of office supplies was purchased during the period ( )
·2700.0
·2900.0
·3300.0
·3500.0
Which of the following describes the current ratio ( )
· Is current assets divided by total liabilities.
· Helps to assess a company’s ability to pay its debts ithe near future.
· Reveals that the business has a very good cash flow positioif it is less tha1.
· Is current liabilities divided by current assets.
Which of the following is aexplanatioof cost of goods sold ( )
· Cost of goods sold is another term for sales.
· Cost of goods sold is the term used for the cost of buying and preparing merchandise.
· Cost of goods sold is aoperating expense.
· Cost of goods sold is also called gross margin.
· A debit to Cash and a credit to Salaries Payable.
· A debit to Cash and a credit to Prepaid Salaries.
· A debit to Salaries Payable and a credit to Cash.
· A debit to Salaries Payable and a credit to Salaries Expens
HCF , a finance company , lends Able Business $2400 at 5% for 3 months oDecember 1 , 2001. What should HCF’s adjusting entry oDecember 31 , 2001 include ( )
· A debit to Interest Earned for $10.
· A credit to Interest Receivable for $10.
· A credit to Interest Earned for $10.
· A debit to Cash for $10.
Aerror is indicated if the following account has a balance appearing othe post-closing trial balance: ( )
· Office Equipment.
· Accumulated Depreciation, Office Equipment.
· DepreciatioExpense, Office Equipment.
· Ted Nash , Capital.
Wallaby Company had net sales of $69400 and cost of goods sold of $360880 . What is the gross margiratio ( )
·0.0048
·1.92
·0.48
·0.52
Which one of the following qualities is related to a periodic inventory system ( )
· Gives more timely information.
· Is widely used ipractice.
· Was historically usded by companies that sold large volumes of small, low-cost items.
· Provides point of sale data.
Z-Mart recorded the following journal entry : ( )
· A return.
· A returand payment of the account payable.
· A payment of the account payable and recognitioof a cash discount taken.
· A purchase and recognitioof a cash discount taken.
What transactiocauses a debit to Sales returns and allowances and a credit to Accounts receivable ( )
· There is no such entry ; it should be a credit to Sales returns and allowances and a debit to Accounts receivable.
· This transactiois recorded by the purchaser and recognizes the returof merchandise.
· Whea customer returns merchandise to the seller, this entry is recorded by the seller.
· There is no such entry; it should be a debit to Sales returns and allowances and a credit to Accounts payabl
During the closing process, all temporary debit and credit balance accounts are close Which of the following accounts would be closed with a debit ( )
· Sales Discounts.
· Cost of Goods Sol
· Sales.
· Accumulated Deprciation.
Zimbooru Company had $12 iextra cash at the end of the day . What is the correct treatment ( )
· Credit Cash for $12.
· Debit Cash for $12
· Credit Cash Over and Short for $12.
· Debit Cash Over and Short for $12.
What are quick assets ( )
· Cash, short-term investments, prepaid expenses.
· Cash, inventory, accounts receivable.
· Cash, short-term investments, accounts receivable.
· Cash, accounts receivable, prepaid expenses.
How do we record aasset created by a payment for economic benefits that does not expire until some later time ( )
· Recorede as a debit to aunearned revenue account.
· Recorded as a debit to a prepaid expense account.
· Recorded as a credit to aunearned revenue account.
· Recorded as a credit to a prepaid expense account.
Of the following independent errors, which one by itself will cause the trial balance to be out of balance ( )
·A $200 salary payment posted as a $200 debit to Cash and a $200 credit to Salaries expense.
· A $100 receipt from a customer ipayment of his account posted as a $100 debit to Cash and a $10 credit to Accounts receivable.
· A $75 receipt from a customer ipayment of his account posted as a $75 debit to Cash and a $75 credit to Cash.
· A $50 cash purchase of office supplies posted as a $50 debit to Office equipment and a $50 credit to Cash.
The Office Supplies account shows a beginning balance of $600 and aending balance of $400. If office supplies expense for the year is $3100, what amount of office supplies was purchased during the period ( )
·2700.0
·2900.0
·3300.0
·3500.0
Which of the following describes the current ratio ( )
· Is current assets divided by total liabilities.
· Helps to assess a company’s ability to pay its debts ithe near future.
· Reveals that the business has a very good cash flow positioif it is less tha1.
· Is current liabilities divided by current assets.
Which of the following is aexplanatioof cost of goods sold ( )
· Cost of goods sold is another term for sales.
· Cost of goods sold is the term used for the cost of buying and preparing merchandise.
· Cost of goods sold is aoperating expense.
· Cost of goods sold is also called gross margin.