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单选题 The Inventory account has a debit balance of $25,000 on December 31. A physical count reveals that the merchandise on hand is $23,600. The entry to adjust the inventory on December 31 would be
学科：默认课程
时间：2025-12-09 05:22:17
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题目1单选题
"外部使用者" 的英文是A. DebitorB. Accounting InformationC. External UserD. Internal User
题目2单选题
If sales are $37,500 and gross margin percentage is 45%, what was cost of goods soldA. 20,625B. 17,896C. 16,875D. 15,789
题目3单选题
The Inventory account has a debit balance of $25,000 on December 31. A physical count reveals that the merchandise on hand is $23,600. The entry to adjust the inventory on December 31 would beA. Inventory Shrinkage 1400 Inventory 1400B. Accounts Payable 1400 Cost of Goods Sold 1400C. Cost of Goods Sold 1400 Accounts Payable 1400D. Inventory 23,600 Accounts Payable 23,600
题目4单选题
Simpson Transport earned revenue on account. The earning of revenue on account is recorded by aA. Debit to Accounts Receivable and a credit to RevenueB. Debit to Cash and a credit to RevenueC. Debit to Accounts Payable and a credit to RevenueD. Debit to Revenue and a credit to Accounts Receivable
题目5单选题
Which of the following statements is falseA. Accounting is the information system that measures business activities, processes that information into reports, and communicates the results to decision makersB. The proprietorship form of business organization protects the personal assets of the owners from creditors of the businessC. A proprietorship has a single ownerD. The Accounting Standards Board sets the rules for how accounting is practised in Canada
题目6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. Economic entity assumptionB. Going concern assumptionC. Cost principleD. Reliability characteristic
题目7单选题
Depreciation is an example ofA. A liabilityB. Owner's EquityC. An expenseD. An asset
题目8单选题
A building-cleaning firm began November with supplies of $210. During the month, the firm purchased supplies of $250. At November 30, supplies on hand total $160. Supplies expense for the period isA. $340B. $500C. $160D. $300
题目9单选题
Which of the following is not an accountA. Supplies ExpenseB. Sales RevenueC. InventoryD. Net Sales
题目10单选题
Which account has a normal debit balanceA. Service RevenueB. Lisa Wang, CapitalC. Accounts PayableD. Accounts Receivable
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