會(huì)計(jì)與財(cái)務(wù)管理專業(yè)英語(yǔ)智慧樹(shù)知到期末考試答案章節(jié)答案2024年哈爾濱商業(yè)大學(xué)

會(huì)計(jì)與財(cái)務(wù)管理專業(yè)英語(yǔ)智慧樹(shù)知到期末考試答案+章節(jié)答案2024年哈爾濱商業(yè)大學(xué)Toacquireequityfinancing,thefoundersmustgiveupsomecontrolofthebusinesses.()

答案:對(duì)Equityinvestorsprimarilyseekgrowthopportunities,whiledebtfinanciersprimarilyseeksecurity.()

答案:對(duì)EOQistheordersizeforinventorythatmaximizesthetotalinventorycost.()

答案:錯(cuò)Theperpetualinventorysystemrequiresupdatingoftheinventoryaccountonlyatthebeginningofanaccountingperiod.()

答案:錯(cuò)TheDCFmethodaccountsforrisksinlonger-termprojects.()

答案:對(duì)Thedecisiontopurchasenewplantandequipmentortointroduceanewproductintothemarketdoesnotrequireusingcapitalallocatingorcapitalbudgetingtechniques.()

答案:錯(cuò)Thetargetofprofitmaximization.willnotmakeenterprisesfocusonlyonshort-termbenefitsandone-sidedpursuitofprofitmaximization.（）

答案:錯(cuò)Thestatementofchangesinowners’equityrepresentsasummaryoftheactivitiesintheaccountsthatkeeptrackoftheshareholders’investmentinacompany.()

答案:對(duì)Taxesreducetheamountofinterestthattheinvestorcankeep,andwerefertothisreducedamountastheafter-taxinterestrate.()

答案:對(duì)Thehorizontalanalysisisusedmainlyto（）

答案:assessthetotalassets’performances###evaluatethefinancialstructureAnalystscanusethefootnotesofthefinancialstatementsto(）

答案:helptheircheckingoffinancialstatements.###alloftheabove###helptheiranalysisoffinancialstatements###helptheirunderstandingoffinancialstatementsWhichaccountsareincreasedonthecreditside?（）

答案:commonstocks###revenues###retainedearningsWhichtypeoffinancialplanningapproachwouldfinancesomeoftheseasonalnetworkingcapitalneedswithlong-termliabilitiesandthebalancewithshort-termfinancing?（）

答案:Themoderatelyconservativeapproach.Whichofthefollowingstatementsbestdefinesthecurrentratio?（）

答案:Theratioofcurrentassetstocurrentliabilitiesforthemajorityofbusinessesshouldbeatleast2.Thefollowingstatementsrelatetothedividendpolicy.①AccordingtoMM,inaperfectcapitalmarket,shareholdersareindifferentbetweendividendsandcapitalgains.②AresidualtheorystatesthatdividendsshouldbepaidaheadofinvestinginpositiveNPVprojects.Arethestatementstrueorfalse?（）

答案:Statement①istrueandstatement②isfalse.Interestratesalsovarybasedon()

答案:theidentityoftheborrowersTheinventoryvaluationmethodthathastheadvantagesofassigninganamounttoinventoryinthebalancesheetthatapproximatesitscurrentcost,andalsomimicstheactualflowofgoodsformostbusinessesis.()

答案:FIFOThecashflowratioistheratioof()

答案:netcashinflowtototaldebtWhichofthefollowingisNOTafactoraffectingtheestimatedservicelife?()

答案:Costofasset.Whichofthefollowingisbasedonthedividendirrelevancetheory?（）

答案:Residualdividendpolicy.Afixedasset’susefullifeis10years,andundertheDDBmethod,thedepreciationrateis.()

答案:20%Whichtypeoffinancialplanningapproachensuresthatalllong-termassetsarefinancedthroughlong-termliabilities,aswellastheseasonalandpermanentportionsofnetworkingcapital?（）

答案:Theextremelyconservativeapproach.During2014,GibsonCompany’sassetsdecreasedby$50,000anditsliabilitiesdecreasedby$90，000.Itsequitytherefore:（）

答案:increasedby$40,000Cashinflowsfromaprojectinclude.（）

答案:after-taxoperatingprofits19.Onabankreconciliation,theamountofunrecordedbankservicechargesshouldbe.()

答案:deductedfromthebookbalanceofcashForequityfinancing,thereisthesameobligationtorepaythemoneyasdebtfinancing.()

答案:錯(cuò)Basedoncash,thepreparationforthestatementofcashflowsreferstothemonetarycapitalinaccounting.()

答案:錯(cuò)Accountspayableareaspontaneoussourceoffunds,growingasthebusinessexpandsonaseasonalorlong-termbasisandcontractinginalikefashionwhenthebusinessdeclines.()

答案:對(duì)Internalcontrolofcashreceiptsaimstoensurethatallcashreceivedisproperlyrecordedanddeposited.()

答案:對(duì)Thebookvaluerepresentsthecostofanassetminustheaccumulateddepreciation.()

答案:對(duì)Ingeneral,holdingaportfolioofstocksincreasestheriskoftheportfoliobecausethestockreturnsdonotallmovetogether.()

答案:錯(cuò)Narrowlyspeaking,distributiononlyreferstothedistributionofprofits,especiallythenetprofits.（）

答案:對(duì)Afirmearnsrevenuesfromthesaleofitsprincipalproducts.()

答案:對(duì)TheIRRofaninvestmentopportunityisthediscountrateatwhichtheNPVoftheinvestmentopportunityisequaltozero.()

答案:對(duì)ThefiveC’sofcreditarefivegeneralfactorsthatcreditanalystsoftenconsiderwhethertograntcredit:character,capacity,capital,collateralandconditions.()

答案:對(duì)Cashflowsaremorecomprehensivethanprofit,whichisdependentonaccountingconventionsandconcepts,andisanadvantageofcashflowaccounting.()

答案:對(duì)Anaggressiveworkingcapitalinvestmentpolicyaimstoreducetheriskofsystembreakdownbyholdingahighlevelofworkingcapital.()

答案:錯(cuò)Separationofdutiesdividesresponsibilityforatransactionoraseriesofrelatedtransactionsbetweentwoormoreindividualsordepartments.Separationofdutiesreducestherisksoferrorandfraud.()

答案:對(duì)Astatementoffinancialpositionshowsthefinancialconditionofanaccountingentityonaparticulardate.()

答案:對(duì)ESOPmeanssharecontrolwithemployeesratherthanwithoutsideinvestors.()

答案:對(duì)Amoderateworkingcapitalinvestmentpolicyisamiddlewaybetweentheaggressiveandconservativeapproaches.()

答案:對(duì)Whichofthefollowingitemsmustappearonthefaceofthestatementofprofitorlossandothercomprehensiveincomes?（）

答案:Costofsales.###Revenue###Profitorloss.Whichofthefollowingbelongtoadvancepaymentsfromcustomers?（）

答案:Advertising.###Transportation.###Education.Whichofthefollowingoptionsistheconfirmationoftheproceedsofthesalesofgoods?（）

答案:Theeconomicbenefitsassociatedwithatransactionarelikelytoflowintothebusiness.###Therevenuesectioncanbemeasuredreliably.###Anenterprisehastransferredthemajorrisksandrewardsoftheownershipofthegoodstothepurchaser.Whichofthefollowingisanaccelerateddepreciationmethod?()

答案:Thedoubledeclining-balancemethod.###Thedeclining-balancemethod.###Thesum-of-the-years’-digitsmethod.OnSeptember1,acustomer’saccountbalanceof$2,300isdeemedtobeuncollectible.WhatentryshouldberecordedonSeptember1torecordthewrite-offassumingthatthecompanyusestheallowancemethod?()

答案:Debittoallowancefordoubtfulaccountsfor$2,300;credittoaccountsreceivablefor$2,300.Animportanttoolthefinancialexecutivecanemployindealingwithuncertaintyaboutthefutureis.（）

答案:FPPPrepaidrentisa(n)account.()

答案:assetIndicatewhichfollowingitemisanasset?（）

答案:Supplies.Anexampleofcashflowsfromanoperatingactivityisthe.（）

答案:receiptofcashfromcustomersonaccountWhichofthefollowingisadisadvantagetoacompanyusingafactorforitsaccountsreceivable?（）

答案:Itiseasiertopaysupplierspromptlytoobtaindiscounts.Workingcapitalmanagementisthemanagementofand.()

答案:currentassets;currentliabilitiesWhichofthefollowingismostlikelytoreduceafirm’sworkingcapital?（）

答案:Buyingnewmachinery.AninvestmentprojecthasapositiveNPV.TheIRRis.（）

答案:greaterthanthecostofcapitalWhichofthefollowingwouldnotbeconsideredasanexternaluserofaccountingdatafortheGHICompany?（）

答案:Management.Grossprofitwillresultif().

答案:salesrevenuesaregreaterthanthecostofgoodssoldToverifytheaccuracyoftherecordingprocess,accountantsprepare().

答案:trialbalanceTheincomestatementforamerchandisingcompanyshowseachofthefollowingfeaturesEXCEPT().

答案:investingactivitiessectionTheaccountingprocessiscorrectlysequencedas（）.

答案:identification,recording,communicationAnentitythatsprayschemicalsinresidencestoeliminateorpreventtheinfestationofinsectsrequiresthatcustomersprepayfor3months’serviceatthebeginningofeachnewquarter.Whichtermappropriatelydescribesthissituation?（）

答案:Deferredincome.WhichofthefollowingwouldnotbeconsideredasaninternaluserofaccountingdatafortheGHICompany?（）

答案:Presidentoftheemployees’laborunion.Acompanyhasobtainedapatent,andthefeespaidare$20,000.Thepatent’sestimatedusefullifeis10years.Theamortizationexpenseperyearis.()

答案:$2,000Limitedliabilityisthecharacteristicof.（）

答案:corporationsAnanalysisthatexplainsanydifferencesbetweenthecheckingaccountbalanceaccordingtothedepositor’srecordsandthebalancereportedonthebankstatementisa(n).()

答案:bankreconciliationThesalesaccountsthatnormallyhaveadebitedbalanceare().

答案:salesreturnsandallowancesWhichtypeoffinancialplanningapproachinvolvesrelyingonlong-termdebtstofinanceonlyaportionofthelong-termassetsandthepermanentnetworkingcapital?（）

答案:Theaggressiveapproach.FPPcombinesanaggregationofshort-termoperatingbudgetswithstrategicdecisions.()

答案:對(duì)Thesetofchoicevariablesisthefirstelementofthefinancialplanningmodel.()

答案:錯(cuò)Theimpactoffuturestrategicchoicesonacompany’sfinancialpositionmustbeanticipated.Suchstrategicchoicesinclude.（）

答案:dividendpaymentsandotherfinancialservicingcharges###capitalstructurechanges###futurenewinvestmentopportunitiesVariablesmustbeestimatedthatimpactsontheproformastatements,butareoutsidethecontrolofthefinancialexecutive.Whichofthefollowingcouldbeincluded?（）

答案:Forecastedcollectionpatternsfromcustomers,includingbaddebtestimates.###Forecastedsales.###Forecastedfinancingconditions,suchasinterestrates.Whichofthefollowingarethefirmfactortoworkoutthedividendpolicy?（）

答案:Abilitytoborrow.###Investmentopportunities.###Liquidity.Thedeclarationdateisthedaytheboardofdirectorsannouncingtheirintentiontopayadividend.()

答案:對(duì)1.Whichofthefollowingsourcesoffinancetocompaniesisthemostwidelyusedinpractice?（）

答案:Newshareissues.Thebird-in-the-handtheoryarguedthatdividendsarereceivedonapresentandgoing-concernbasis,whereasthecapitalgainscanberealizedonlyinthefuture.()

答案:對(duì)WhichofthefollowingareassumptionsforMM’sdividendirrelevancetheory?（）

答案:Notransactioncosts.###Notaxesortaxpreferences.###Perfectcapitalmarkets.###Noinflation.Whichofthefollowingstatementsconcerningworkingcapitalmanagementarecorrect?（）

答案:Overtradingisalsoknownasunder-capitalisation.###Workingcapitalshouldincreaseassalesincrease.###Workingcapitalmanagementinvolvesbothmakingworkingcapitalpoliciesandcarryingoutthatpoliciesinday-to-dayoperations.Workingcapital,sometimescalledgrossworkingcapital,simplyreferstocurrentassetsusedinbusinessoperations.()

答案:對(duì)Whichofthefollowingdoesdeterminetheamountofcreditofferedbyasupplier?（）

答案:Thecredittermsthatthesupplierobtainsfromitsownsuppliers.###Thesupplier’stotalriskexposure.###Theeasewithwhichthebuyercangoelsewhere.Cashandnear-cashassetsareusefulfortakingadvantageoffavorablebusinessopportunitiessuchasspecialoffersfromsuppliersorthechancetoacquireanotherfirm.()

答案:對(duì)Whichoneofthefollowingwilldecreasetheoperatingcycle?（）

答案:Decreasingtheinventoryturnoverrate.Thefollowingaremeasuresusedbyfirmswhenmakingcapitalbudgetingdecisionsinclude（）.

答案:PP###NPV###IRRTheNPVmethodwillacceptaproject,iftheNPVisgreaterthanzero.()

答案:對(duì)OneadvantageofthePPmethodisthatitprovidesaroughmeasureofaproject’sliquidityandrisk.()

答案:對(duì)Asthecostofcapitalincreases,.（）

答案:fewerprojectsareacceptedTheNPVofaprojectdependsupon.（）

答案:theproject’scashflowsandopportunitycostofcapital###themanager’stastesandpreferencesWhichofthefollowingisarelevantcostincapitalbudgeting?（）

答案:Opportunitycost.###Allocatedoverheads.Sunkcostsandfinancialcostsarebothirrelevantforprojectvaluation.()

答案:錯(cuò)Whenconsideringacapitalbudgetingproject,theinvestorshouldconsider.（）

答案:thesizeoftheproject’scashflows###thetimingoftheproject’scashflows###theriskoftheproject’scashflowsDepreciationisincorporatedincashflowsbecauseit.（）

答案:isunavoidablecostCapitalbudgetingistheprocessofevaluatingandselectingshort-terminvestmentsconsistentwithafirm’sgoalofownerwealthmaximization.()

答案:錯(cuò)Theequityriskderivedfromafirm’scapitalstructurepolicyiscalled()

答案:businessriskwhichcorporatestrategyESOPisoftenusedas?()

答案:Financingstrategy.Whichisthebenefitofequityfinancing?()

答案:Thereisnoobligationtorepaythemoney.Whichofthefollowingstatementsaboutthecharacteristicsofdebtandequityistrue?()

答案:Alloftheabove.###Bothoftheminvolveaclaimontheissuers’income.###Bothofthemcanbelong-termfinancialinstruments.###Bothofthemenableacorporationtoraisefunds.Cashflowsfromdebtandequityfinancingtransactionsareakindof（）

答案:financingactivityCorporatebondsaresecuritiesissuedbycorporations.Theyaccountforasignificantamountofinvestedcapital.()

答案:對(duì)Inprovidingloansandotherservices,abankmayrequirethatbusinesscustomerseitherpayafeefortheserviceormaintaintheminimumaverageaccountbalance.()

答案:對(duì)Thefacevalueofabonddoesnotalwayscorrespondtotheactualmoneyraisedbecauseofunderwritingfeesandthepossibilitythatthebondmightnotactuallysellforitsfacevaluewhenitisofferedforsaleinitially.()

答案:對(duì)51Municipalbondsareissuedbycorporationsandlocalgovernments.()

答案:錯(cuò)Acashdiscountallowsareductioninpriceifthepaymentismadewithinaspecifiedtimeperiod.()

答案:對(duì)Duetodifferentincomecalculationstandards,thecalculationmethodsofthereturnontotalassetsarealsodifferent.()

答案:對(duì)Quickassetsofanenterprisegenerallyrefertothecurrentassetsminusunstableinventoriesandprepaidexpenses.()

答案:對(duì)Thedebtratioisacompany’slong-termdebtsdividedbyitsnetassets.()

答案:對(duì)EPSisanimportantindicatorforinvestorstoanalyzetheprofitabilityofenterprises.IfthereisasignificantdeclineinEPSinaperiodcomparedwiththepreviousperiod,itmeansadeclineintheprofitabilityofenterprises.()

答案:對(duì)Themainfunctionoftheasset-liabilityratioindexistorevealtheliquidityofallassetsofanenterprise.()

答案:錯(cuò)Awiderrangeofpossiblerealizedreturnsmeansthatastockisnotriskier.()

答案:錯(cuò)Generally,riskisdefinedasuncertaintyaboutreturnsderivedfrominvestinginafinancialasset.()

答案:對(duì)Foragivenstandarddeviation,investorspreferhigherexpectedreturns,while,foragivenexpectedreturn,investorspreferlowerstandarddeviation.()

答案:對(duì)Theriskofasingleinvestment(suchasastock)isdefinedas,().

答案:thevariance.Tobespecificaboutthedefinitionofrisk,weusestatisticalmeasures()

答案:對(duì)Theinterestrateisoftenstatedasaneffectiveannualrate(EAR),whichindicatesthetotalamountofinterestthatwillbeearned()

答案:attheendofoneyear.Interest-ratetargetisavitaltoolofmonetarypolicy,andistakenintoaccountwhendealingwithvariableslikeinvestment,inflationandunemployment.()

答案:對(duì)Becauseitdoesnotincludetheeffectofcompounding,theAPRquoteistypicallymorethantheactualamountofinterestthatyouwillearn.()

答案:錯(cuò)()isarateatwhichinterestispaidbyaborrower(debtor)fortheuseofmoneythatheorsheborrowedfromalender(creditor).

答案:interestrateBanksalsoquoteinterestratesintermsofanannualpercentagerate(APR),whichindicatestheamountofsimpleinterestearnedinoneyear,thatis,theamountofinterestearnedwiththeeffectofcompounding.()

答案:錯(cuò)Indeterminingthefuturevalueofannuity,wewillusetheformula()

答案:FVA=A(/A,,)Itisimportantthatwedevelopthemathematicaltoolsforthetimevalueofmoneyasthefirststeptowardmakingcapitalallocationdecisions.()

答案:對(duì)Indeterminingthepresentvalue,wewillusetheformula()

答案:PV=FV(/,,)Thepresentvalueistheexactoppositeofthefuturevalue.()

答案:對(duì)Indeterminingthepresentvalueofannuity,wewillusetheformula()

答案:PVA=A(P/A,,)Makingfinancialdecisionsisanintegralpartofallformsandsizesofbusinessorganizationsfromsmallprivately-heldfirmstolargepublicly-tradedcorporations.（）

答案:對(duì)Corporateinvestorscanbeabsorbedthrough（）

答案:directinvestment###increasingcapitalwithretainedearnings###issuingstocksWorkingcapitalmanagementisthemanagementofand.()

答案:currentassets；currentliabilitiesInvestmentmeansthebehavioroffinancingmoneybyanenterpriseaccordingtotheneedsofacertainproject.（）

答案:錯(cuò)Themaincontentsoffinancialmanagementinclude（）

答案:workingcapital###financing,###themanagementofinvestment,###profitdistribution.InChina,thecashreceiptsfrominterestanddividendsbelongto.（）

答案:cashflowsfrominvestingactivitiesThemannerofpresentationofcashflowsamongoperating,investingandfinancingactivitiesdependsonthenatureoftheentity.()

答案:錯(cuò)Themaininformationforpreparingthestatementofcashflowscomesfrom.（）

答案:alloftheaboveOperatingcashflowsandinvestmentflowscanberelatedtomatchingcashrecoveryfromoperationstoinvestment.()

答案:對(duì)Whenweusetheindirectmethodtopreparethestatementofcashflows,theamortizationofgoodwillshouldbepresentedasa(n).（）

答案:additiontonetincomeInthestatementofprofitorlossandothercomprehensiveincomes,theupperpartreflectstheoperatingactivities,thelowerpartreflectsthenon-businessactivities,andthecut-offpointistheprofitfortheyear.()

答案:對(duì)Howisaprepaymentclassifiedinthestatementoffinancialposition?（）

答案:Currentassets.Inthefollowingoptions,shouldbeaccountedasnon-operatingexpenses.（）

答案:damagesWhichofthefollowingitemsdoesNOTbelongtolong-termdebts?（）

答案:ThedeferredincometaxTheoperatingprofitisanenterprise’sbusinessincomeandthedifferencebetweentheoperatingcostsandtaxes.Itincludesboththeprofitonsalesandotherbusinessprofits,andisbasedonthesumofthetwominusthemanagementexpensesandfinancialexpenses.()

答案:對(duì)Whichofthefollowingindicatorscanreflectthefullfinancialresultsofafirm?（）

答案:Totalprofit.Theuseofthepercentagemethodofcompletioninlabortransactionsmustbemadeonlyiftheresultsoftheprovisionoflaborservicescanbereliablyestimated.()

答案:對(duì)Whichoftheoptionsisthemostimportantfactoraffectingthepriceoftheproducts?（）

答案:Productcost.Revenuescanleadtoanincreaseintheowners’equity,andtherefore,theincreaseintheowners’equityshouldberecognizedastheincomeofafirm.()

答案:錯(cuò)Officeexpensescanberecognizedimmediately.()

答案:錯(cuò)Whenastockisissuedatapricethatislessthanitsparvalue,thestockhasbeensoldatapremium.()

答案:錯(cuò)WhichisNOTacharacteristicofpartnerships?（）

答案:Limitedliability.Theworthofashareofstockscanbemeasuredatitsparvalue.()

答案:錯(cuò)Preferredstocksaresuperiortocommonstockswithrespecttocorporations’assets,profitdistribution,etc.()

答案:對(duì)Whichisthedisadvantageofcorporations?（）

答案:Governmentregulations.Investorswillbewillingtopaymorethantheparvalueforbondswhenthemarketrateofinterestishigherthanthecontractrateofinterest.()

答案:錯(cuò)Accountspayableareamountsowedtoothersforgoods,suppliesandservicespurchasedonaccount.()

答案:對(duì)Liabilitiesareprobablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.()

答案:對(duì)Thedifferenceofbetweenabond’sparvalueanditslowerissuepriceoccurswhenthecontractrateislessthanthemarketrate.（）

答案:discountonbondspayableAmountsowedtoothersforgoods,suppliesandservicespurchasedonaccountare（）。

答案:accountspayableIntangibleassetswithalimitedusefullifesuchaspatentsareusuallyconvertedtoexpensesoveranumberofaccountingperiods.()

答案:對(duì)Ifpurchasedexternally,intangibleassetsshouldbeinitiallyrecordedattheir.()

答案:historicalcostGrantedbythegovernment,conveyingtheexclusiverighttouseaproductorprocessforaperiodofcertainyearsis.()

答案:patentGoodwillistheamountbywhichthepurchasepriceexceedsthefairvalueofthenetassets.()

答案:對(duì)Themethodofamortizationshouldreflectthepatterninwhichtheeconomicbenefitsoftheintangibleassetsareconsumedorotherwiseusedup.()

答案:對(duì)Anincreaseinrepairandmaintenancecostsandadecreaseinrevenue-producingabilityinthelateryearsofanasset’susefullifesuggestthatacceleratedmethodscanbettermatchrevenuesandexpenses.()

答案:對(duì)Thechoiceofdepreciationmethodsrequiresthatthedepreciationmethodusedreflectsthepatterninwhichtheasset’sfutureeconomicbenefitsareexpectedtobeconsumedbytheentity.()

答案:對(duì)Theestimateofamounttoberecoveredattheendofanasset’susefullifeis.()

答案:salvagevalueWhichofthefollowingisNOTacharacteristicoffixedasset?()

答案:Theassetcannotchangethephysicalsubstance.Depreciationisaprocessofdeterminingthevalueofassets.()

答案:錯(cuò)Incidentalcostsoftenaddedtothecostsofinventoryincludeimportduties,freight,storage,andinsurance.()

答案:對(duì)Thecostflowassumptionadoptedmustbeconsistentwiththephysicalmovementofthegoods.()

答案:錯(cuò)Physicalcountsofinventory.()

答案:arenecessarytomeasureandadjustforinventoryshrinkageGoodsintransitareincludedinapurchaser’sinventory.()

答案:whenthepurchaserisresponsibleforpayingfreightchargesAnadvantageoftheweightedaverageinventorymethodisthatittendstosmoothouttheerraticchangesincosts.()

答案:對(duì)Accountsreceivableinformationforspecificcustomersbecauseitreveals.()

答案:alloftheaboveCompaniesusetwomethodstoaccountforuncollectibleaccounts:thedirectwrite-offmethodandtheallowancemethod.()

答案:對(duì)Whenacustomerpurchasesmerchandiseinventoryfromabusinessorganization,hemaybegivenadiscount,whichisdesignedtoinducepromptpayment.Suchadiscountiscalledthe.()

答案:cashdiscountUndertheallowancemethodofaccountingforuncollectibleaccountsreceivable,noattemptismadetoestimatethebaddebtexpense.()

答案:錯(cuò)Acompanyhassalesof$350,000,andestimatesthat0.7%ofitssalesareuncollectible.Theestimatedamountofbaddebtexpenseis$2,450.()

答案:對(duì)Afterpreparingabankreconciliation,adjustmentsmustbemadefortheitemsreconcilingthebankbalanceandtheitemsreconcilingthebookbalance.()

答案:錯(cuò)Cash,notincludingcashequivalents,includes.()

答案:coins,currencies,andcheckingaccountsTheentrynecessarytoestablishapettycashfundshouldinclude.()

答案:adebittopettycashandacredittocashCashisthemostliquidassetandmostsubjecttotheftandfraud.()

答案:對(duì)Abankreconciliationexplainsanydifferencesbetweenthebalanceofacheckingaccountinthedepositor’srecordsandthebalancereportedinthebankstatement.()

答案:對(duì)Acompanypurchased$4,500ofmerchandiseonMay1withtermsof2/10,n/30.OnMay8,itpaidthebalanceowedformerchandise,takinganydiscountitisentitledto.ThecashpaidonMay8is().

答案:$4,165Acompanyhas$550,000innetsalesand$193,000ingrossprofit.Thismeansitscostofgoodssoldequals().

答案:$357,000Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）.

答案:costofmerchandiseForeachstatementbelow,identifywhichstatementappliestotheperiodicinventorysystem.()

答案:Requireaphysicalcountofinventorytodeterminethequantitiesonhand.###Benormallyusedforrelativelyinexpensivegoods.Thestatementofchangesinowners’equitycontainsassets,liabilitiesandcapital.()

答案:錯(cuò)Whichcomponentsareincludedinacompletesetoffinancialstatements?（）

答案:Statementofprofitorlossandothercomprehensiveincomes;###Statementofchangesinowners’equity;###Statementofcashflows.###Statementoffinancialposition;Whichitemisanendproductoftheaccountingprocess?（）

答案:Financialstatement.Thestatementthatshowsnetlossforaperiodisknownasthestatementofprofitorlossandothercomprehensiveincome.()

答案:對(duì)Thestatementthatshowsnetincomeforaperiodisknownasthestatementofcashflows.()

答案:錯(cuò)PeterAlireceived$5,000forsomeexcavationworktobedonewhentheweatherpermitted.Peterthoughtitwouldbeatleastthreeweeksbeforehecouldstartthejob.Whichstatementbestdescribeshowthetransactionisrecorded?（）

答案:Aliabilityisdebited,andanassetiscredited.Ontheworksheet,thedebitcolumnof