[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fV_ef9uiscEzA5GXQyBGntCFyYqmdzYVeI4LulZSiHgo":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":13,"question":17,"related":18,"source":26,"type":27},[],"2023-12-22 22:13:25",119842552,[8,9,10,11,12],"Closing entries","Adjusting entries","Updating entries","Work sheet entries","Final entries",{"courseId":14,"courseImg":15,"courseName":16},"5ab7b1b1c73b428a46dceb4ab0f0af63","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F9c1e48361b00f3ee2086f4e259ed792b.jpg","会计学（全英）","Journal entries recorded at the end of each accounting period to prepare the revenue, expense, and withdrawals accounts for the upcoming period and to update the owner's capital account for the events of the period just finished are referred to as:( )",[19,28,33,43,46,51,61,72,77,82],{"answer":20,"createTime":5,"id":21,"options":22,"question":25,"source":26,"type":27},[],119842538,[23,24],"True","False","An expense account is normally closed by debiting Income Summary and crediting the expense account.( )","v1",0,{"answer":29,"createTime":5,"id":30,"options":31,"question":32,"source":26,"type":27},[],119842542,[23,24],"If a company has current assets of $15,000 and current liabilities of $9,500, its current ratio is 1.6( )",{"answer":34,"createTime":5,"id":35,"options":36,"question":42,"source":26,"type":27},[],119842548,[37,38,39,40,41],"$360,300","$81,300","$63,300","$378,300","$185,000","Dana Simon, the proprietor of fruit drink, had annual revenues of $185,000, expenses of$103,700, and withdrew $18,000 from the business during the current year. The owner's capital account before closing had a balance of $297,000. The ending owner's capital balance after closing is:( )",{"answer":44,"createTime":5,"id":6,"options":45,"question":17,"source":26,"type":27},[],[8,9,10,11,12],{"answer":47,"createTime":5,"id":48,"options":49,"question":50,"source":26,"type":27},[],119842567,[23,24],"The withdrawals account is normally closed by debiting it.( )",{"answer":52,"createTime":5,"id":53,"options":54,"question":60,"source":26,"type":27},[],119842580,[55,56,57,58,59],"At the end of one accounting period result in cash receipts in a future period","Are listed on the balance sheet as liabilities","At the end of one accounting period often result in cash payments in the next period","Are recorded at the end of an accounting period because cash has already been received for revenues earned","Are also called unearned revenues","Accrued revenues:( )",{"answer":62,"createTime":63,"id":64,"options":65,"question":71,"source":26,"type":27},[],"2023-12-22 22:13:26",119842595,[66,67,68,69,70],"Brings the revenue and expense accounts to zero balances","Serves to transfer the effects of these accounts to the owner's capital account on the balance sheet","Has no effect on the owner's capital account","Causes owner's capital to reflect increases from revenues and decreases from expenses and withdrawals","Prepares the withdrawals account for use in the next period","Closing the temporary accounts at the end of each accounting period does all of the following except:( )",{"answer":73,"createTime":63,"id":74,"options":75,"question":76,"source":26,"type":27},[],119842605,[23,24],"Current liabilities include accounts receivable, unearned revenues, and salaries payable.( )",{"answer":78,"createTime":63,"id":79,"options":80,"question":81,"source":26,"type":27},[],119842611,[23,24],"Intangible assets are assets that are long-term, have physical form, and are used to produce or sell products and services.( )",{"answer":83,"createTime":63,"id":84,"options":85,"question":91,"source":26,"type":27},[],119842621,[86,87,88,89,90],"$175","$75","$325","$125","$250","A company had no office supplies available at the beginning of the year. During the year, the company purchased $250 worth of office supplies. On December 31, $75 worth of office supplies remained. How much should the company report as office supplies expense for the year?( )"]