[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fIBZYplzSPXS6gvPGmANaUeKGFYC4T9u6KeuqS_Rar0Q":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-12-09 13:22:17",257116971,[8,9,10,11],"Inventory Shrinkage 1400 Inventory 1400","Accounts Payable 1400 Cost of Goods Sold 1400","Cost of Goods Sold 1400 Accounts Payable 1400","Inventory 23,600 Accounts Payable 23,600",{"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_168046387","2025-2026 Mid-term Test","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",[21,32,41,44,53,62,71,80,89,98],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],257116969,[25,26,27,28],"Debitor","Accounting Information","External User","Internal User",""外部使用者" 的英文是","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],257116970,[36,37,38,39],"20,625","17,896","16,875","15,789","If sales are $37,500 and gross margin percentage is 45%, what was cost of goods sold",{"answer":42,"createTime":5,"id":6,"options":43,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":30,"type":31},[],257116972,[48,49,50,51],"Debit to Accounts Receivable and a credit to Revenue","Debit to Cash and a credit to Revenue","Debit to Accounts Payable and a credit to Revenue","Debit to Revenue and a credit to Accounts Receivable","Simpson Transport earned revenue on account. The earning of revenue on account is recorded by a",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":30,"type":31},[],257116973,[57,58,59,60],"Accounting is the information system that measures business activities, processes that information into reports, and communicates the results to decision makers","The proprietorship form of business organization protects the personal assets of the owners from creditors of the business","A proprietorship has a single owner","The Accounting Standards Board sets the rules for how accounting is practised in Canada","Which of the following statements is false",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":31},[],257116974,[66,67,68,69],"Economic entity assumption","Going concern assumption","Cost principle","Reliability characteristic","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":72,"createTime":5,"id":73,"options":74,"question":79,"source":30,"type":31},[],257116975,[75,76,77,78],"A liability","Owner's Equity","An expense","An asset","Depreciation is an example of",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],257116976,[84,85,86,87],"$340","$500","$160","$300","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 is",{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":30,"type":31},[],257116977,[93,94,95,96],"Supplies Expense","Sales Revenue","Inventory","Net Sales","Which of the following is not an account",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":30,"type":31},[],257116978,[102,103,104,105],"Service Revenue","Lisa Wang, Capital","Accounts Payable","Accounts Receivable","Which account has a normal debit balance"]