(单选题)10: ()是指将所有的经济业务按其与现金、银行存款的关系分为收款凭证、付款凭证和转账凭证,适用于大中型企业。 A: 专用记账凭证 B: 通用记账凭证 C: 单式记账凭证 D: 复式记账凭证 ...

(单选题)4: 年度财务报告(决算)的保管期限是() A: 3年 B: 5年 C: 15年 D: 永久 ...

(判断题)48: Under the periodic inventory system, the cost of merchandise sold is recorded when sales are made. A: 对 B: 错 ...

(判断题)42: Adjusting entries are needed to ensure that the revenue recognition and matching principles are followed. A: 对 B: 错 ...

(判断题)36: Dividends in arrears are liabilities of the corporation. A: 错误 B: 正确 ...

(判断题)30: The normal balance of the accumulated depreciation account is debit. A: 错误 B: 正确 ...

(判断题)24: Treasury Stock is listed in the stockholders' equity section on the balance sheet. A: 对 B: 错 ...

(单选题)18: Which of the following groups of accounts have a normal debit balance? A: revenues, liabilities, capital B: capital, assets C: liabilities, expenses D: assets, expenses ...

(单选题)12: Deferred revenue is revenue that is A: earned and the cash has been received B: earned but the cash has not been received C: not earned and the cash has not been received D: not earned but the cash has been received ...

(单选题)6: Which of the items below is not a business organization form?( ) A: entrepreneurship B: proprietorship C: partnership D: corporation ...