中国地质大学网教07515会计英语试题

• A.when goods are sole or services are rendered to customers

• B.when cash is collected from customers

• C.at the end of the accounting period

• D.only when the revenue can be matched by an equal dollar amount of expenses

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• A.applies only to situations in which a cash payment occurs before an expense is recognized

• B.applies only to situations in which a cash receipt occurs before revenue is recognized

• C.is used in accrual accounting to determine the proper period for recognition of expenses

• D.is used in accrual accounting to determine the proper period in which to recognize revenue

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• A.decrease assets and decrease owner’s equity

• B.increase liabilities and decrease owner’s equity

• C.have no effect on total assets

• D.decrease assets and decrease liabilities

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• A.Conservation

• B.Money measurement

• C.Materiality

• D.Consistency

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• A.service revenue

• B.withdrawals

• C.supplies

• D.all of the above

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• A.increase in assets and increase in revenues are recorded with a debit

• B.increase in liabilities and increase in owner’s equity are recorded with a credit

• C.increase in both assets and withdrawals are recorded with a debit

• D.decreases in liabilities and increase in expenses are recorded with a debit

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• A.$74000

• B.$52000

• C.$134000

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• A.accounts payable, bank loan, wages payable, drawings

• B.Accounts payable, bank overdraft, wages payable, stationary

• C.Accounts receivable, bank overdraft, wages payable

• D.Accounts payable, borrowing from the public, bank overdraft, wages payable.

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• A.Rent Expense

• B.Withdrawals

• C.Service Revenue

• D.Both A and B have a normal debit balance

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