登陆题目详情
单选题 1 月 2 日,Seaside Apartments 从租户那里收到了 800,31 美元,作为四个月的租金.该收据记入未赚取的租金收入.Seaside 的年终是 31 月 <> 日,这是它调整年度条目的时间.<>月<>日Seaside需要进行哪些调整
学科：2023-2024-1 财务会计（英）
时间：2023-11-26 05:41:20
题目1单选题
On September 1, Seaside Apartments received $2,800 from a tenant for four months' rent. The receipt was credited to Unearned Rent Revenue. Seaside's year-end is December 31, which is when it makes its adjusting entries for the year. What adjusting entry needs to be made by Seaside on December 31A. Cash 700 Rent Revenue 700B. Unearned Rent Revenue 2,800 Rent Revenue 2,800C. Unearned Rent Revenue 700 Rent Revenue 700D. Rent Revenue 700 Unearned Rent Revenue 700
题目2单选题
The following normal balances appear on the adjusted trial balance of Portland Company: Equipment ..........................................................$70,000Accumulated depreciation, equipment ................. 18,000Depreciation expense, equipment .........................6,000The book value of the equipment isA. $64,000B. $46,000C. $52,000D. $34,000
题目3单选题
Barlow, Inc., purchased supplies for $1,100 during 2016. At year-end, Barlow had $500 of supplies left. The adjusting entry shouldA. debit Supplies $500B. credit Supplies $500C. debit Supplies $600D. debit Supplies Expense $600
题目4单选题
The accountant for Trumbull Corp. failed to make the adjusting entry to record depreciation for the current year. The effect of this error is which of the followingA. Assets, net income, and stockholders' equity are all overstatedB. Assets and expenses are understated; net income is understatedC. Net income is overstated and liabilities are understatedD. Assets are overstated; stockholders' equity and net income are understated
题目5单选题
Interest earned on a note receivable at December 31 equals $375. What adjusting entry is required to accrue this interestA. Interest Expense 375 Cash 375B. Interest Payable 375 Interest Expense 375C. Interest Receivable 375 Interest Revenue 375D. Interest Expense 375 Interest Payable 375
题目6单选题
If a real estate company fails to accrue commission revenueA. liabilities are overstated, and owners' equity is understatedB. revenues are understated, and net income is overstatedC. net income is understated, and stockholders' equity is overstatedD. assets are understated, and net income is understated
题目7单选题
All of the following statements are true except one. Which statement is falseA. Accrual accounting produces better information than cash-basis accountingB. Adjusting entries are required for a business that uses the cash basisC. The expense recognition principle directs accountants to identify and measure all expenses incurred and deduct them from revenue earned during the same periodD. A fiscal year may end on some date other than December 31
题目8单选题
The account Unearned Revenue is a (n)A. revenueB. assetC. expenseD. liability
题目9单选题
Adjusting entriesA. are needed to measure the period's net income or net lossB. do not debit or credit CashC. update the accountsD. all of the listed choices
题目10单选题
What type of adjustment entry is used to debit expenses and credit liabilitiesA. Depreciation expenseB. Prepaid expenseC. Accrued expenseD. Cash expense