[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fzCm3KYWWYwMdrRueeKUxYgVNuprA-lHBTtBxq8EH6kw":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-12-14 11:57:05",264301779,[8,9,10,11],"$175","$75","$125","$250",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},79,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","work_49027256","练习题(ISEC)-单选","A company had no office supplies available at the beginning of the year. During the year, the company purchased $250 worth of office supplies. On December 31, $75 worth of office supplies remained. How much should the company report as office supplies expense for the year? ( )",[21,32,41,50,59,68,76,85,88,97],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],264301772,[25,26,27,28],"$5,000","$5,400","$7,000","$7,400","A company purchased a piece of equipment by paying $5,000 cash. Shipping cost of $400 to get the equipment to its factory was also incurred. The fair value of this equipment is $7,000. For what amount should the company record the equipment? ( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],264301773,[36,37,38,39],"That records each transaction twice","That records the effects of transactions and other events in at least two accounts with equal debits and credits","In which each transaction affects and is recorded in two or more accounts but that could include two debits and no credits","That insures that errors never occur","Double-entry accounting is an accounting system: ( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],264301774,[45,46,47,48],"$700","$1,100","$2,900","$0","During the month of February, Hoffer Company had cash receipts of $7,500 and cash disbursements of $8,600. The February 28 cash balance was $1,800. What was the January 31 beginning cash balance? ( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],264301775,[54,55,56,57],"Debit to Accounts Payable","Debit to Accounts Receivable","Credit to Accounts Payable","Credit to Accounts Receivable","Silica Corporation purchased office supplies on credit. The general journal entry made by Silica Corporation will include a:( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],264301776,[63,64,65,66],"Is referred to as depreciation expense","Is referred to as accumulated depreciation","Is shown on the income statement of the final period","Is only recorded when the asset is disposed of","The total amount of depreciation recorded against an asset or group of assets during the entire time the asset or assets have been owned: ( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":75,"source":30,"type":31},[],264301777,[27,72,73,74],"$100,000","$93,000","$107,000","At the end of the fiscal year, Accounts receivable has a balance of $100,000 and Allowance for Doubtful Accounts has a balance of $7,000. The expected net realizable value of the accounts receivable is:( )",{"answer":77,"createTime":5,"id":78,"options":79,"question":84,"source":30,"type":31},[],264301778,[80,81,82,83],"Intangible assets used in the operations of a business that have a useful life of less than one accounting period","Tangible assets used in the operation of business that have a useful life of less than one accounting period","Intangible assets used in the operations of a business that have a useful life of more than one accounting period","Tangible assets that have a useful life of more than one accounting period and are used in operation of a business","Plant assets are defined as: ( )",{"answer":86,"createTime":5,"id":6,"options":87,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":89,"createTime":5,"id":90,"options":91,"question":96,"source":30,"type":31},[],264301780,[92,93,94,95],"$8,050","$7,930","$7,800","$130","A business issued a $7,800, 60-day, 10% note to the bank. The amount due at maturity is ( )",{"answer":98,"createTime":5,"id":99,"options":100,"question":105,"source":30,"type":31},[],264301781,[101,102,103,104],"Time-period assumption","Business entity assumption","Going-concern assumption","Revenue recognition principle","The accounting assumption that requires every business to be accounted for separately from other business entities, including its owner or owners is known as the: ( )"]