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1、会原期中复习题PartI.MultipleChoice1.Externalusersoffinancialaccountinginformationincludeallofthefollowingexcept:A.InvestorsB.LaborunionsC.LinemanagersD.Generalpublic2.Atrialbalancehastotaldebitsof$20,000andtotalcreditsof$24,500.Whichoneofthefollowingerrorswouldcreatethisimbalance?A.A$2,250debittoRentExpens
2、einajournalentryisincorrectlypostedtotheledgerasa$2,250credit,leavingtheRentExpenseaccountwitha$3,000debitbalance.B.A$4,500debittoSalariesExpenseinajournalentryisincorrectlypostedtotheledgerasa$4,500credit,leavingtheSalariesExpenseaccountwitha$750debitbalance.C.A$2,250credittoConsultingFeesEarnedina
3、journalentryisincorrectlypostedtotheledgerasa$2,250debit,leavingtheConsultingFeesEarnedaccountwitha$6,300creditbalance.3.AmaliaCompanyreceiveditsutilitybillforthecurrentperiodof$700andimmediatelypaidit.Itsjournalentrytorecordthistransactionincludesaa.CredittoUtilityExpensefor$700.b.DebittoUtilityExp
4、ensefor$700.c.DebittoAccountsPayablefor$700.d.DebittoCashfor$700.e.CredittoCapitalfor$700.4.Overlandpurchased$3,000ofmerchandisefromOverseas.Thecredittermswere2/10,n/30.ThefreighttermswereFOBshippingpoint.Freightcostsof$60wereincludedintheinvoice.WhatjournalentryshouldOverlandrecord,assumingOverland
5、usesaperpetualinventorysystem?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.MerchandiseInventory,debit,$3,060;andAccountsPa
6、yable,credit,$3,060.5.Acompany’sendinginventoryincludesthefollowingitems:ProductUnitsonHandUnitCostMarketvalueperunitA20$6$3B50$5$8C10$10$15Appliedseparatelytoeachproduct,theinventory’slowerofcostormarketamountis:A.$520B.$410C.$670D.$600E.Noneoftheabove116．Ifthepettycashfundisnotreplenishedattheendo
7、ftheaccountingperiod,whichwillnotbetrue?A.NetincomewillbeoverstatedornetlosswillbeunderstatedB.LiabilitieswillbeoverstatedonthebalancesheetC.ThecashforthefirmwillbeoverstatedD.Theexpenseswillbeunderst
