第五章单元测试
- The credit terms 2/10, n/30 are interpreted as:（ ）
- A company purchased $4,000 worth of merchandise. Transportation costs were an additional $350. The company returned $275 worth of merchandise and then paid the invoice within the 2% cash discount period. The total cost of this merchandise is:（ ）
- Fragment Company is a wholesaler that sells merchandise in large quantities. Its catalog indicates a list price of $300 per unit on a particular product and a 40% trade discount is offered for quantity purchases of 50 units or more. The cost of shipping the merchandise is $7 per unit under terms FOB shipping point. If a customer purchases 100 units of this product, what is the amount of sales revenue that Fragment will record from this sale?（ ）
- A company purchased $1,800 of merchandise on July 5 with terms 2/10, n/30. On July 7, it returned $200 worth of merchandise. On July 28, it paid the full amount due. Assuming the company uses a perpetual inventory system, and records purchases using the gross method, the correct journal entry to record the merchandise return on July 7 is:（ ）
- Juniper Company uses a perpetual inventory system and the gross method of accounting for purchases. The company purchased $9,750 of merchandise on August 7 with terms 1/10, n/30. On August 11, it returned $1,500 worth of merchandise. On August 16, it paid the full amount due. The correct journal entry to record the payment on August 16 is:（ ）
A:10% cash discount if the amount is paid within 2 days, or the balance due in 30 days. B:2% discount if paid within 30 days. C:2% cash discount if the amount is paid within 10 days, or the balance due in 30 days. D:30% discount if paid within 10 days.
答案:2% cash discount if the amount is paid within 10 days, or the balance due in 30 days.
A:$4,000.50 B:$3,725.00 C:$3,995.00 D:$4,075.00
A:$30,000 B:$18,000 C:$18,700 D:$29,300
A:Debit Merchandise Inventory 200; credit Sales Returns $200 B:Debit Accounts Payable 1800; credit Purchase Returns $200; credit Merchandise Inventory $1600 C:Debit Accounts Payable 200; credit Merchandise Inventory $200 D:Debit Merchandise Inventory 200; credit Accounts Payable $200
A:Debit Accounts Payable $8,250; credit Merchandise Inventory $82.50; credit Cash $8,167.50 B:Debit Accounts Payable $8,167.50; credit Cash $8,167.50 C:Debit Cash $8,250; credit Accounts Payable $8,250 D:Debit Accounts Payable $9,750; credit Merchandise Inventory $97.50; credit Cash $9,652.50
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