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