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单选题 Which financial statement shows a company's financial position at a specific point in time
学科：财务会计 Financial Accounting (ACCA)
时间：2025-06-14 05:33:02
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题目1单选题
Which of the following forms of business organization is an "artificial person" and must obtain legal approval from the federal or provincial government to conduct businessA. ProprietorshipB. CorporationC. PartnershipD. Law firm
题目2单选题
Purchasing office supplies on account willA. Increase an asset and increase a liabilityB. Increase an asset and decrease a liabilityC. Increase one asset and decrease another assetD. Increase an asset and increase owner's equity
题目3单选题
Paying an account payable willA. Increase an asset and increase a liabilityB. Decrease an asset and decrease a liabilityC. Decrease an asset and decrease owner's equityD. Increase one asset and decrease another asset
题目4单选题
If the assets of a business are $200,000 and the liabilities are $90,000, how much is the owner's equityA. $110,000B. $200,000C. $90,000D. $290,000
题目5单选题
Which accounting principle requires assets to be recorded at their original costA. Full Disclosure PrincipleB. Cost PrincipleC. Consistency PrincipleD. Matching Principle
题目6单选题
The financial statements that are dated for a time period (rather than for a specific point in time) are theA. Income statement, statement of owner's equity, and cash flow statementB. Balance sheet and income statementC. All financial statements are dated for a time periodD. Balance sheet and statement of owner's equity
题目7单选题
Which financial statement shows a company's financial position at a specific point in timeA. Balance SheetB. Income StatementC. Cash Flow StatementD. Statement of Owner's Equity
题目8单选题
If the owner's equity in a business is $70,000 and the liabilities are $35,000, how much are the assetsA. $45,000B. $70,000C. $35,000D. $105,000
题目9单选题
You have purchased some T-shirts for $6,000 and can sell them immediately for $8,000. What accounting assumption, criteria, or constraint governs the amount at which to record the goods you purchasedA. Cost principleB. Economic entity assumptionC. Reliability characteristicD. Going concern assumption
题目10单选题
If a company has assets of $100,000 and owner's equity of $60,000, what are its liabilitiesA. $100,000B. $60,000C. $160,000D. $40,000
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