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单选题 Which of the following is NOT a liability? ( )
学科：会计学原理（12期）
时间：2025-06-16 17:15:58
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题目1单选题
Historical cost principle requires companies to ( )A. Record entries WITHOUT regard for costB. Record transactions at the actual cost paidC. Record entries at Fair ValueD. Consult accounting regulations to understand how to record everyday business transactions
题目2单选题
Which of the following statement is not true? ( )A. Managers are internal users of accounting informationB. Banks are lenders and are external users of accounting informationC. Customers are internal users of accounting informationD. External users of accounting information are not directly involved in running the business
题目3单选题
Which of the following is NOT an example of an operating activity on the statement of cash flows? ( )A. Purchase of equipmentB. Payment of rentC. Payment of wages to employeesD. Collection of cash from customers
题目4单选题
Which of the following represents owner's equity?( )A. Rent expenseB. Accounts payableC. Accounts receivableD. Common stock
题目5单选题
Which of the following is NOT a liability? ( )A. accounts payableB. notes payableC. prepaymentsD. loan
题目6单选题
The accounting equation is( )A. Assets = Liabilities / Owner's EquityB. Assets = Liabilities + Owner's EquityC. Assets = Liabilities - Owner's EquityD. Assets = Liabilities x Owner's Equity
题目7单选题
Unearned revenue is always a(an) ( )A. assetsB. revenueC. owner's equityD. liability
题目8单选题
when an amount is entered on the ( ) side of an account, it is a credit, and the account is said to be creditedA. left or rightB. othersC. leftD. right
题目9单选题
The cost of goods sold is an expense reported on the( )A. Income statementB. Statement of retained earningsC. Balance sheetD. Statement of cash flows
题目10单选题
The left side of account is used to record ( )A. Increases liabilitiesB. Decreases assetsC. Decreases expensesD. Increases assets
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