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1、.word格式.选择题(1).Attheendoftheaccountingperiod,accountsreceivablehasabalanceof$200,000andallowanceforreceivablehasacreditbalanceof$2,500.Theamountofnetaccountsreceivableattheendofaccountingperiodis(B)A.$2,500B.$197,500C.$8,500D.$200,000(2).Thebasicpurposeofofferingcustomerscashdiscountisto(C
2、)A.increasesalesB.reducenetsalesC.speedupthecollectionofaccountsreceivableD.focusmanagement’sattentionuponcustomersthatfailtotakeadvantageofallavailablecashdiscount(3).Ifacorporationhasoutstanding1,000sharesof$9cumulativepreferredstockof$100paranddividendshavebeenpassedfortheprecedingthree
3、years,whatistheamountofpreferreddividendsthatmustbedeclaredinthecurrentyearbeforeadividendcanbedeclaredoncommonstock?(C).专业.专注..word格式.A.$9,000B.$27,000C.$36,000D.$45,000(4).Thestockholder’sequitysectionofthebalancesheetmayinclude(D)A.CommonstockB.PreferredstockC.RetainedearningsD.Allofthe
4、above(5).Declarationandissuanceofadividendinstock(C)A.IncreasesthecurrentratioB.DecreasetheamountofworkingcapitalC.Decreasetotalstockholder’sequityD.Hasnoeffectontotalassets,liabilities,orstockholder’sequity(6).AcompanydeclaredacashdividendonitscommonstockonDec15,2004,payableonJan15,2005.H
5、owwouldthisdividendaffectshareholder’sequityonthefollowingdates?(B)Dec152004Jan152005.专业.专注..word格式.A.DecreaseDecreaseB.NoeffectNoeffectC.NoeffectIncreaseD.DecreaseNoeffect(7).Revenueinclude(D)A.Theamountearnedfromprovidinggoodstocustomers.B.Theamountreceivedfromborrowing.C.Theamountearned
6、fromprovidingservicestocustomers.D.BothAandC.(8).Anexampleofacashflowfromanoperatingactivityis(D)A.ThereceiptofcashfromissuingstockB.ThereceiptofcashfromissuingbondsC.ThepaymentofcashfordividendsD.Thereceiptofcashfromcustomersonaccount9.Thebasicpurposeofofferingcustomerscashdiscountssuchas
7、2/10,n/30isto()A.Increasesales.B.Reducenetsales.C.Speedupthecollectionofaccountsreceivable.D.Focusmanagement’sattentionuponcustomersthatfailtotakeadvantageofallavailablecashdiscounts.10.Apotentialfutureliabilityarisingfromaneventthathasalreadyhappened,usuallyi
