[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fclL3vUCCKwylate2r4-pAacEW98ajwyYKruquF74NgM":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-11-21 08:19:39",238180176,[8,9,10,11],"15,789","16,875","17,896","20,625",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},84,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","exam_168046313","2025-2026 Mid-term Test","If sales are $37,500 and gross margin percentage is 45%, what was cost of goods sold",[21,32,35,44,53,62,71,80,89,98],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],238180175,[25,26,27,28],"Debits Salaries Payable and credits Cash","Debits Salaries Payable and credits Salaries Expense","Debits Salaries Expense and credits Cash","Debits Salaries Expense and credits Salaries Payable","The adjusting entry to accrue salaries expense","v1",0,{"answer":33,"createTime":5,"id":6,"options":34,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":30,"type":31},[],238180177,[39,40,41,42],"Credit to Cash and a credit to Land","Debit to Cash and a debit to Land","Debit to Land and a credit to Cash","Debit to Cash and a credit to Land","The purchase of land for cash is recorded by a",{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":30,"type":31},[],238180178,[48,49,50,51],"Liabilities","Accounts payable","Assets","Owner's equity","The economic resources of a business are called",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":30,"type":31},[],238180179,[57,58,59,60],"Money owed by the company to its suppliers","Money in the company's bank account","Money spent by the company on operations","Money owed to the company by its customers","What does "accounts receivable" mean",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":31},[],238180180,[66,67,68,69],"Assets - Owner's Equity = Liabilities","Assets = Liabilities + Owner's Equity","Assets + Liabilities = Owner's Equity","Assets = Liabilities - Owner's Equity","The accounting equation is",{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":30,"type":31},[],238180181,[75,76,77,78],"Resources owned by the company","Debts or obligations of the company","Owner's investments in the company","Costs incurred by the company","What does "liabilities" mean in accounting",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],238180182,[84,85,86,87],"30,000","50,000","40,000","60,000","What is the gross margin if sales are $100,000 and cost of goods sold is $60,000",{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":30,"type":31},[],238180183,[93,94,95,96],"Inventory","Owner","Creditor","Individual",""所有者" 的英文是",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":30,"type":31},[],238180184,[102,103,104,105],"Debit Unearned Revenue and credit Revenue for $1,900","Debit Revenue and credit Unearned Revenue for $1,900","Debit Revenue and credit Unearned Revenue for $1,100","Debit Unearned Revenue and credit Revenue for $1,100","A business received cash of $3,000 in advance for service that will be provided later. The cash receipt entry debited Cash and credited Unearned Revenue for $3,000. At the end of the period, $1,100 is still unearned. The adjusting entry for this situation will"]