第二章测试1.The journal is:（ ）。
A:A listing of all open accounts and their balances. B:A listing of all accounts used to record the business transactions. C:Not necessary to record transactions. D:A chronological record of transactions.
答案:D
2.Which of the following accounts is decreased with a debit?（ ）。
A:Cash B:Accounts Payable C:Payroll Expense D:Equipment
答案:B
3.Which of the following accounts is decreased with a credit?（ ）。
A:Service Revenue B:Accounts Receivable C:Rent Revenue D:Accounts Payable
答案:B
4.The XYZ Company received $1,000 for a customer on account. The entry to record this transaction is:（ ）。
A:
B:
C:
D:
答案:C
5.The ledger is:（ ）。
A:A grouping of all T-accounts, with their balances. B:Always expected to have a debit balance. C:other three choices are not true. D:An event that has an economic impact on the business.
答案:A
6.A trial balance:（ ）。
A:Lists all accounts with their balances. B:Requires that every transaction affect at least two accounts. C:Mandates that the dollar sum of the debits equal that of the credits for each transaction. D:other three choices are not true.
答案:A
7.When a company sells merchandise, but the customer does not pay it immediately, it should:（ ）。
A:Credit Accounts Receivable. B:Credit Accounts Payable. C:Debit Accounts Receivable. D:Make no entry.
答案:C
8.An expense:（ ）。
A:Has the same normal balance as liabilities. B:Is the increase in stockholders’ equity as a result of providing goods or services. C:Is the decrease in stockholders’ equity as a result of providing goods or services. D:Is the decrease in liabilities as a result of providing goods or services.
答案:C
9.Each of the following is revenue except:（ ）。
A:Sales Revenue B:Dividends C:Service Revenue D:Legal Fees Earned
答案:B
10.In analyzing a transaction using the accounting equation, which account is included in the Stockholders’ Equity section?（ ）。
A:Accounts Receivable B:Accounts Payable C:Revenue D:Cash
答案:C
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