(判断题)43: The accounting equation can be expressed as Assets - Liabilities = Owner's Equity. A: 对 B: 错 ...

(判断题)37: Revenue is earned only when money is received. A: 对 B: 错 ...

(判断题)31: An account receivable is a claim against a customer arising from a sale on account. A: 对 B: 错 ...

(判断题)25: If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount. A: 对 B: 错 ...

(单选题)19: The amount of the outstanding checks is included on the bank reconciliation as a(n) ( ) A: deduction from the balance per depositor's records B: addition to the balance per bank statement C: deduction from the balance per ba...

(单选题)13: The debt created by a business when it makes a purchase on account is referred to as an A: account payable B: account receivable C: asset D: expense payable ...

(单选题)7: The two most common specialized fields of accounting in practice are( ) A: forensic accounting and financial accounting B: managerial accounting and financial accounting C: managerial accounting and environmental accounting ...

(单选题)1: Which of the following should not be considered cash by an accountant? A: coins B: bank checking accounts C: postage stamps D: Petty cash funds ...

(判断题)39: 如果购进的货物已验收入库，而结算凭证在月末仍未到达，企业应对其进行估价入账，同时确认资产和负债。（ ） A: 对 B: 错 ...

(判断题)33: 在物价上涨的情况下，对存货按先进先出法计价符合谨慎性（稳健性）原则的要求。 A: 对 B: 错 ...