第八章测试1.When a customer purchases merchandise inventory from a business organization, he may be given a discount, which is designed to induce prompt payment. Such a discount is called the . ( )
A:cash discount
B:enhancement discount
C:nominal discount
D:trade discount
答案:A
2.Accounts receivable information for specific customers because it reveals . ( )
A:all of the above
B:how much each customer has purchased on credit
C:the basis for sending bills to customers
D:how much each customer still owes
E:how much each customer has paid
3.Companies use two methods to account for uncollectible accounts: the direct write-off method and the allowance method. ( )
A:错 B:对 4.Under the allowance method of accounting for uncollectible accounts receivable, no attempt is made to estimate the bad debt expense. ( )
A:对 B:错 5.A company has sales of $350,000, and estimates that 0.7% of its sales are uncollectible. The estimated amount of bad debt expense is $2,450. ( )
A:对 B:错
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