[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fsd6195-5LRgq_0CXAUyuLlApthgyWZDbHivOAyPsDHY":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":32},[],"2025-07-07 00:49:42",197503148,[8,9,10,11],"assets","revenue","owner's equity","liability",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},165,"74ae957f8ec2168db773f8ec3ef2ac51","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fcbb5ff319793eb30a23ef19d46f36318.jpg","会计学原理（12期）","work_44170282","会计学原理(ISEC)练习题2025","Unearned revenue is always a(an) ( )",[21,33,42,52,61,71,80,83,92,101],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2025-07-07 00:49:41",197503131,[26,27,28,29],"Record entries WITHOUT regard for cost","Record transactions at the actual cost paid","Record entries at Fair Value","Consult accounting regulations to understand how to record everyday business transactions","Historical cost principle requires companies to ( )","v1",0,{"answer":34,"createTime":23,"id":35,"options":36,"question":41,"source":31,"type":32},[],197503134,[37,38,39,40],"Managers are internal users of accounting information","Banks are lenders and are external users of accounting information","Customers are internal users of accounting information","External users of accounting information are not directly involved in running the business","Which of the following statement is not true? ( )",{"answer":43,"createTime":44,"id":45,"options":46,"question":51,"source":31,"type":32},[],"2025-07-07 00:49:43",197503136,[47,48,49,50],"Purchase of equipment","Payment of rent","Payment of wages to employees","Collection of cash from customers","Which of the following is NOT an example of an operating activity on the statement of cash flows? ( )",{"answer":53,"createTime":44,"id":54,"options":55,"question":60,"source":31,"type":32},[],197503138,[56,57,58,59],"Rent expense","Accounts payable","Accounts receivable","Common stock","Which of the following represents owner's equity?( )",{"answer":62,"createTime":63,"id":64,"options":65,"question":70,"source":31,"type":32},[],"2025-06-17 01:15:58",197503140,[66,67,68,69],"accounts payable","notes payable","prepayments","loan","Which of the following is NOT a liability? ( )",{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":31,"type":32},[],197503144,[75,76,77,78],"Assets = Liabilities \u002F Owner's Equity","Assets = Liabilities + Owner's Equity","Assets = Liabilities - Owner's Equity","Assets = Liabilities x Owner's Equity","The accounting equation is( )",{"answer":81,"createTime":5,"id":6,"options":82,"question":19,"source":31,"type":32},[],[8,9,10,11],{"answer":84,"createTime":44,"id":85,"options":86,"question":91,"source":31,"type":32},[],197503151,[87,88,89,90],"left or right","others","left","right","when an amount is entered on the ( ) side of an account, it is a credit, and the account is said to be credited",{"answer":93,"createTime":44,"id":94,"options":95,"question":100,"source":31,"type":32},[],197503153,[96,97,98,99],"Income statement","Statement of retained earnings","Balance sheet","Statement of cash flows","The cost of goods sold is an expense reported on the( )",{"answer":102,"createTime":5,"id":103,"options":104,"question":109,"source":31,"type":32},[],197503156,[105,106,107,108],"Increases liabilities","Decreases assets","Decreases expenses","Increases assets","The left side of account is used to record ( )"]