[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$flV9M32pokxA3R6ZfkI9l_-oZizpfJ6h86vzpuw77uns":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",238180184,[8,9,10,11],"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",{"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","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",[21,32,41,50,59,68,77,86,95,104],{"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":34,"options":35,"question":40,"source":30,"type":31},[],238180176,[36,37,38,39],"15,789","16,875","17,896","20,625","If sales are $37,500 and gross margin percentage is 45%, what was cost of goods sold",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],238180177,[45,46,47,48],"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":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],238180178,[54,55,56,57],"Liabilities","Accounts payable","Assets","Owner's equity","The economic resources of a business are called",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],238180179,[63,64,65,66],"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":69,"createTime":5,"id":70,"options":71,"question":76,"source":30,"type":31},[],238180180,[72,73,74,75],"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":78,"createTime":5,"id":79,"options":80,"question":85,"source":30,"type":31},[],238180181,[81,82,83,84],"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":87,"createTime":5,"id":88,"options":89,"question":94,"source":30,"type":31},[],238180182,[90,91,92,93],"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":96,"createTime":5,"id":97,"options":98,"question":103,"source":30,"type":31},[],238180183,[99,100,101,102],"Inventory","Owner","Creditor","Individual",""所有者" 的英文是",{"answer":105,"createTime":5,"id":6,"options":106,"question":19,"source":30,"type":31},[],[8,9,10,11]]