会计英语习题集.docx

会计英语习题集.docx

ID:49872371

大小:18.91 KB

页数:8页

时间:2020-03-05

会计英语习题集.docx_第1页
会计英语习题集.docx_第2页
会计英语习题集.docx_第3页
会计英语习题集.docx_第4页
会计英语习题集.docx_第5页
资源描述:

《会计英语习题集.docx》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库

1、1,Howdowerecordedaliabilitycreatedbythereceiptofcashfromcustomersinpaymentforproductsorservicesthathavenotyetbeendeliveredtothecustomers?A,recordedasadebittoanunearnedrevenueaccountB,recordedasadebittoaprepaidexpenseaccountC,recordedasacredittoanunearn

2、edrevenueaccountD,recordedasacredittoaprepaidexpenseaccount.c3,duringthemonthofFebruary,HalCompanyhadcashreceiptof6500andcashdisbursementof8000.TheFebruary28cashbalancewas4300.Whatwasthebeginning(February1)cashbalance?A,1500B,2800C,5800D,7300X+6500-800

3、0=4300X=5800C4,Aimesopenedanewbusinessbyinvestingthefollowingassets:cash4000;land20000;building80000.Also,thebusinesswillassumeresponsibilityforanotepayableof32000.Aimessignedthenoteaspartofhispaymentforthelandandbuilding.Whichjournalentryshouldbeusedo

4、nthebooksofthenewbusinesstorecordtheinvestmentbyAimes?A,Dr.Asserts104000Cr.Capital104000B,Dr.Asserts104000Cr.Liability32000Capital72000C,Dr.Cash4000Land20000Building80000Cr.Capital104000D,Dr.Cash4000Land20000Building80000Cr.Notespayable32000Capital7200

5、0D5,thefollowingtransactionoccurredduringJuly:--received700cashforphotographyserviceprovidedtocustomerduringthemonth--received1500cashfromBarbara,theownerofthebusiness--received800fromacustomerinpartialpaymentofhisaccountreceivablewhicharoseasaresultof

6、salesduringJune--renderedphotographyservicestoacustomeroncredit.500--borrowed2500frombank--received1000fromacustomerinpaymentforservicestobeperformednextyearWhatwastheamountofrevenueforJuly?A,1200B,3000C,5500D,7000700yes,500yes700+500=1200A6,Howdowerec

7、ordanassetscreatedbyapaymentforeconomicbenefitsthatdoesnotexpireuntilsomelatertime?A,recordedasadebittoanunearnedrevenueaccountB,recordedasadebittoaprepaidexpenseaccountC,recordedasacredittoanunearnedrevenueaccountD,recordedasacredittoaprepaidexpenseac

8、countB7,OnSeptember30,accountspayablehadanormalbalanceof2300.DuringSeptember,theaccountwascreditedforatotalof5400anddebitedforatotal3900.WhatwasthebalanceintheaccountspayableatthebeginningofSeptember?A,A0balanceB,An800debitbalanceC,An80

当前文档最多预览五页,下载文档查看全文

此文档下载收益归作者所有

当前文档最多预览五页,下载文档查看全文
温馨提示:
1. 部分包含数学公式或PPT动画的文件,查看预览时可能会显示错乱或异常,文件下载后无此问题,请放心下载。
2. 本文档由用户上传,版权归属用户,天天文库负责整理代发布。如果您对本文档版权有争议请及时联系客服。
3. 下载前请仔细阅读文档内容,确认文档内容符合您的需求后进行下载,若出现内容与标题不符可向本站投诉处理。
4. 下载文档时可能由于网络波动等原因无法下载或下载错误,付费完成后未能成功下载的用户请联系客服处理。