德州学院
第一章单元测试
- The equation for the Statement of Cash Flows is（ ）。
- Which item is an asset?（ ）。
- If total liabilities decreased by $75,000 and total assets decreased by $90,000 during the same accounting time period, what happened to total owners’ equity during this period?（ ）。
- Assuming an entity will continue to operate long enough to sell its inventories and convert any receivables to cash is（ ）。
- Which financial statement reports net income and dividends?（ ）。
- The ______ states that assets should be recorded at their actual cost.（ ）。
- Which financial statement reports revenues and expenses?（ ）。
- Mr. Ronald Smith is the owner of a small business. He has decided to save money during his initial years of operation by not hiring a professional accountant. He makes inflation adjustments to accounting information to make it comparable over time. Which accounting principle, concept, or assumption does this violate?（ ）。
（ ）。
（ ）。
A:Net cash flow from (Operating Activities – Investing Activities + Financing Activities) + Ending Cash balance = Beginning Cash balance
B:Net cash flow from (Operating Activities + Investing Activities + Financing Activities) – Beginning Cash balance = Ending Cash balance
C:Net cash flow from (Operating Activities + or - Investing Activities + or–Financing Activities) + Beginning Cash balance = Ending Cash balance
D:Net cash flow from (Operating Activities – Investing Activities – Financing Activities) + Beginning Cash balance = Ending Cash balance
答案:Net cash flow from (Operating Activities + or - Investing Activities + or–Financing Activities) + Beginning Cash balance = Ending Cash balance
A:Accounts Receivable
B:Long-Term Debt
C:Accounts Payable
D:Notes Payable
答案:Accounts Receivable
A:$15,000 increase
B:$15,000 decrease
C:$90,000 decrease
D:$90,000 increase
答案:$15,000 decrease
A:Historical cost principle.
B:Entity assumption.
C:Stable-monetary-unit assumption.
D:Continuity (going-concern) assumption.
答案:Continuity (going-concern) assumption.
A:Statement of Retained Earnings
B:Balance Sheet
C:Income Statement
D:Statement of Cash Flows
答案:Statement of Retained Earnings
A:Entity assumption
B:Historical cost principle
C:Continuity (going-concern) assumption
D:Stable-monetary-unit assumption
答案:Historical cost principle
A:Balance Sheet
B:Statement of Cash Flows
C:Statement of Retained Earnings
D:Income Statement
答案:Income Statement
A:Entity assumption
B:Historical cost principle
C:Stable-monetary-unit assumption
D:Continuity (going-concern) assumption
答案:Stable-monetary-unit assumption
A:$100,000.00
B:$338,000.00
C:$213,000.00
D:$278,000.00
答案:$213,000.00
A:$120,000.00
B:$150,000.00
C:$127,000.00
D:$263,000.00
答案:$127,000.00
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