A. the depositor's records and the bank's records are in agreement
B. the bank has not recorded all of its transactions
C. any differences between the depositor's records and the bank's
A. supplies expense
B. cost of merchandise sold
C. merchandise inventory
D. sales
?
正确答案：B
14. The two most common specialized fields of accounting in practice are( )
B. total of the accountsreceivables written-off during the year
C. total estimated uncollectible accounts
正确案：C
11. Cash dividends are usually not paid on which of the following?
正确答案：C
9. Which statement below is not a reason for a corporation to buy back its own stock.
A. resale to employees
B. bonus to employees
C. for supporting the marketprice of the stock
B. proprietorship
C. partnership
D. corporation
?
正确答案：A
5. Cashinvestments made by the owner to the business are reported on the statement of cash flows in the
?
正确答案：D
7. The measurement bases exclude( )
A. Historical cost
B. Current cost
C. Sale price
D. Present value
?
正确答案：C
8. A bank reconciliation should be prepared periodically because（）
A. account payable
B. account receivable
C. asset
D. expense payable
?
正确答案：A
3. When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are
一,单选题
1. A capital expenditure results in a debit to（）
A. an expense account
B. a capital account
C. a liability account
D. an asset account
?
正确答案：D
2. The debt created by a business when it makes a purchase on account is referred toas an
A. due, but not receivable for more than one year
B. due, but not payable for more than one year
C. due and receivable within one year
D. due and payable within one year
A. convertible bonds
B. unsecured bonds
C. debenture bonds
D. callable bonds
?
正确答案：D
4. Which of the items below is not a business organization form?（）
A. entrepreneurship
B. reduce the market price of the stock per share
C. increase the market price of the stock per share
D. increase retained earnings
?
正确答案：B
13. When the perpetual inventory system is used, the inventory sold is debited to ( )
A. financing activities section
B. investing activities section
C. operating activities section
D. supplemental statement
?
正确答案：A
6. Current liabilities are（）
A. class B common stock
B. preferred stock
C. treasury stock
D. class A common stock
?
正确答案：C
12. The primary purpose of a stock split is to（）
A. increase paid-in capital
D. to increase the shares outstanding
?
正确答案：D
10. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the（）
A. Uncollectible accounts expense for the year