资源描述：
《江西财大 国际学院 会原期中复习题题选》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、会原期中复习题PartI.MultipleChoice1.Externalusersoffinancialaccountinginformationincludeallofthefollowingexcept:A.InvestorsB.LaborunionsC.LinemanagersD.GeneralpublicAnswer：C2.Atrialbalancehastotaldebitsof$20,000andtotalcreditsof$24,500.Whichoneofthefollowingerrorswouldcreatethisimbalance?A.A$2,250debittoR
2、entExpenseinajournalentryisincorrectlypostedtotheledgerasa$2,250credit,leavingtheRentExpenseaccountwitha$3,000debitbalance.B.A$4,500debittoSalariesExpenseinajournalentryisincorrectlypostedtotheledgerasa$4,500credit,leavingtheSalariesExpenseaccountwitha$750debitbalance.C.A$2,250credittoConsultingFee
3、sEarnedinajournalentryisincorrectlypostedtotheledgerasa$2,250debit,leavingtheConsultingFeesEarnedaccountwitha$6,300creditbalance.Answer：A3.AmaliaCompanyreceiveditsutilitybillforthecurrentperiodof$700andimmediatelypaidit.Itsjournalentrytorecordthistransactionincludesaa.CredittoUtilityExpensefor$700.
4、b.DebittoUtilityExpensefor$700.c.DebittoAccountsPayablefor$700.d.DebittoCashfor$700.e.CredittoCapitalfor$700.Answer:B4.Overlandpurchased$3,000ofmerchandisefromOverseas.Thecredittermswere2/10,n/30.ThefreighttermswereFOBshippingpoint.Freightcostsof$60wereincludedintheinvoice.WhatjournalentryshouldOve
5、rlandrecord,assumingOverlandusesaperpetualinventorysystem?A.MerchandiseInventory,debit,$3,000;deliveryexpense,debit,$60;AccountsPayable,credit,$3,060B.MerchandiseInventory,debit,$3,000;AccountsPayable,credit,$3,000C.MerchandiseInventory,debit,$2,940;AccountsPayable,credit,$2,940D.MerchandiseInvento
6、ry,debit,$3,060;andAccountsPayable,credit,$3,060.Answer:D5.Acompany’sendinginventoryincludesthefollowingitems:ProductUnitsonHandUnitCostMarketvalueperunitA20$6$3B50$5$8C10$10$15Appliedseparatelytoeachproduct,theinventory’slowerofcostormarketamountis:A.$520B.$410C.$670D.$600E.NoneoftheaboveAnswer；B6
7、．Ifthepettycashfundisnotreplenishedattheendoftheaccountingperiod,whichwillnotbetrue?A.NetincomewillbeoverstatedornetlosswillbeunderstatedB.LiabilitieswillbeoverstatedonthebalancesheetC.Thecashforthefirmwill
