会计学原理（英）章节测试课后答案2024春

第三章测试

1.Under the cash basis of accounting, no adjustments are made for prepaid, unearned, and accrued items. （ ）
A:错 B:对
答案:B
2.Which of the following statements is incorrect? （ ）
A:Adjustments to prepaid expenses and unearned revenues involve previously recorded assets and liabilities. B:Prepaid expenses, depreciation, and unearned revenues often require adjusting entries to record the effects of the passage of time. C:Adjusting entries can be used to record both accrued expenses and accrued revenues. D:Adjusting entries affect only balance sheet accounts. 3.A company made no adjusting entry for accrued and unpaid employee wages of $28,000 on December 31. This oversight would: （ ）
A:Understate net income by $28,000. B:Have no effect on net income. C:Overstate net income by $28,000. D:Overstate assets by $28,000. 4.Incurred but unpaid expenses that are recorded during the adjusting process with a debit to an expense and a credit to a liability are: （ ）
A:Prepaid expenses. B:Intangible expenses. C:Accrued expenses. D:Net expenses. 5.The correct adjusting entry for accrued and unpaid employee salaries of $9,000 on December 31 is: （ ）
A:debit Salary Expense, $9,000; credit Prepaid Salary, $9,000 B:debit Salary Expense, $9,000; credit Salaries Payable, $9,000 C:debit Salary Expense, $9,000; credit Fees Earned, $9,000 D:debit Salary Expense, $9,000; credit Cash, $9,000