[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f_WCXneOIgEmvwNG6OZ8rsWzXyARqKjHDFH7Uh9R66WY":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":32},[],"2025-06-14 13:33:02",200426687,[8,9,10,11],"Balance Sheet","Income Statement","Cash Flow Statement","Statement of Owner's Equity",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},43,"a018cc44a1171c42b493303b369433f4","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fb74adb83f76f5fe8b8043acd986bea91.jpg","财务会计 Financial Accounting (ACCA)","exam_150411587","Quiz 1","Which financial statement shows a company's financial position at a specific point in time",[21,33,43,51,60,70,80,83,92,102],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2025-06-14 13:32:57",200426668,[26,27,28,29],"Proprietorship","Corporation","Partnership","Law firm","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 business","v1",0,{"answer":34,"createTime":35,"id":36,"options":37,"question":42,"source":31,"type":32},[],"2025-06-14 13:32:58",200426671,[38,39,40,41],"Increase an asset and increase a liability","Increase an asset and decrease a liability","Increase one asset and decrease another asset","Increase an asset and increase owner's equity","Purchasing office supplies on account will",{"answer":44,"createTime":45,"id":46,"options":47,"question":50,"source":31,"type":32},[],"2025-06-14 13:32:59",200426673,[38,48,49,40],"Decrease an asset and decrease a liability","Decrease an asset and decrease owner's equity","Paying an account payable will",{"answer":52,"createTime":45,"id":53,"options":54,"question":59,"source":31,"type":32},[],200426675,[55,56,57,58],"$110,000","$200,000","$90,000","$290,000","If the assets of a business are $200,000 and the liabilities are $90,000, how much is the owner's equity",{"answer":61,"createTime":62,"id":63,"options":64,"question":69,"source":31,"type":32},[],"2025-06-14 13:33:00",200426678,[65,66,67,68],"Full Disclosure Principle","Cost Principle","Consistency Principle","Matching Principle","Which accounting principle requires assets to be recorded at their original cost",{"answer":71,"createTime":72,"id":73,"options":74,"question":79,"source":31,"type":32},[],"2025-06-14 13:33:01",200426682,[75,76,77,78],"Income statement, statement of owner's equity, and cash flow statement","Balance sheet and income statement","All financial statements are dated for a time period","Balance sheet and statement of owner's equity","The financial statements that are dated for a time period (rather than for a specific point in time) are the",{"answer":81,"createTime":5,"id":6,"options":82,"question":19,"source":31,"type":32},[],[8,9,10,11],{"answer":84,"createTime":5,"id":85,"options":86,"question":91,"source":31,"type":32},[],200426691,[87,88,89,90],"$45,000","$70,000","$35,000","$105,000","If the owner's equity in a business is $70,000 and the liabilities are $35,000, how much are the assets",{"answer":93,"createTime":94,"id":95,"options":96,"question":101,"source":31,"type":32},[],"2025-06-14 13:33:03",200426695,[97,98,99,100],"Cost principle","Economic entity assumption","Reliability characteristic","Going concern assumption","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 purchased",{"answer":103,"createTime":104,"id":105,"options":106,"question":111,"source":31,"type":32},[],"2025-06-14 13:33:04",200426700,[107,108,109,110],"$100,000","$60,000","$160,000","$40,000","If a company has assets of $100,000 and owner's equity of $60,000, what are its liabilities"]