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1、选择题(1).Attheendoftheaccountingperiod,accountsreceivablehasabalanceof$200,000andallowanceforreceivablehasacreditbalanceof$2,500.Theamountofnetaccountsreceivableattheendofaccountingperiodis(B)A.$2,500B.$197,500C.$8,500D.$200,000(2).Thebasicpurposeofofferingcustomerscashdiscountisto(C)A.increasesalesB
2、.reducenetsalesC.speedupthecollectionofaccountsreceivableD.focusmanagement’sattentionuponcustomersthatfailtotakeadvantageofallavailablecashdiscount(3).Ifacorporationhasoutstanding1,000sharesof$9cumulativepreferredstockof$100paranddividendshavebeenpassedfortheprecedingthreeyears,whatistheamountofpre
3、ferreddividendsthatmustbedeclaredinthecurrentyearbeforeadividendcanbedeclaredoncommonstock?(C)A.$9,000B.$27,000C.$36,000D.$45,000(4).Thestockholder’sequitysectionofthebalancesheetmayinclude(D)A.CommonstockB.PreferredstockC.RetainedearningsD.Alloftheabove(5).Declarationandissuanceofadividendinstock(
4、C)A.IncreasesthecurrentratioB.DecreasetheamountofworkingcapitalC.Decreasetotalstockholder’sequityD.Hasnoeffectontotalassets,liabilities,orstockholder’sequity(6).AcompanydeclaredacashdividendonitscommonstockonDec15,2004,payableonJan15,2005.Howwouldthisdividendaffectshareholder’sequityonthefollowingd
5、ates?(B)Dec152004Jan152005A.DecreaseDecreaseB.NoeffectNoeffectC.NoeffectIncreaseD.DecreaseNoeffect(7).Revenueinclude(D)A.Theamountearnedfromprovidinggoodstocustomers.B.Theamountreceivedfromborrowing.C.Theamountearnedfromprovidingservicestocustomers.D.BothAandC.(8).Anexampleofacashflowfromanoperatin
6、gactivityis(D)A.ThereceiptofcashfromissuingstockB.ThereceiptofcashfromissuingbondsC.ThepaymentofcashfordividendsD.Thereceiptofcashfromcustomersonaccount9.Thebasicpurposeofofferingcustomerscashdiscountssuchas2/10,n/30isto()A.Increasesales.B.Reducenetsales.C.Speedupthecollectionofaccountsreceivable.D
7、.Focusmanagement’sattentionuponcustomersthatfailtotakeadvantageofallavailablecashdiscounts.10.Apotentialfutureliabilityarisingfromaneventthathasalreadyhappened,usuallyiscalled(B)A.anaccruedliability.B.acont
