Accounting_南京審計大學中國大學mooc課后章節答案期末考試題庫2023年CH1:Thestudyofaccountingisnotusefulforabusinesscareerunlessyourcareerobjectiveistobecomeanaccountant.

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錯誤

CH1:Privateaccountantsareaccountantswhoarenotemployeesofbusinessenterprises.

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正確

CH7:Thebasiccomponentsofanaccountinginformationsystemincludeallofthefollowingexcept:

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Warehouses.

CH1:Financialstatementsarethemajormeansofcommunicatingaccountinginformationtointerestedparties.

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正確

CH1:Accountingcommunicatesfinancialinformationaboutabusinessenterprisetobothinternalandexternalusers.

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正確

CH1:Becauseapartnershipisnotaseparatelegalentity,foraccountingpurposesthepartnershipaffairsneednotbekeptseparatefromthepersonalactivitiesoftheowners.

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錯誤

CH9:Anoteisdishonoredwhenitisnotfullypaidatmaturity.

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正確

CH9:AmajorpurposeofusinganAllowanceforDoubtfulAccountsistorecognizeuncollectibleaccountsexpenseinthesameaccountingperiodastherelatedsaleswhichcausedtheexpense.

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正確

CH8:Storingblankchecksinsafeswithlimitedaccessisanexampleof

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physicalcontrol.

CH8:Anexampleofindependentinternalverificationproceduresforinternalcontrolovercashdisbursementsis

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comparecheckstoinvoices.

CH8:Abankstatement

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showstheactivitywhichincreasedordecreasedthedepositor'saccountbalance.

CH8:Replenishingthepettycashfundrequires

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adebittovariousexpenseaccounts.

CH8:Theprincipleofestablishingresponsibilitydoesnotinclude

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independentinternalverification.

CH7:Theaccountingprinciplethatprescribesanaccountinginformationsystemtoreportuseful,understandable,timely,andpertinentinformationforeffectivedecision-makingisthe:

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Relevanceprinciple.

CH7:Thecontrolprincipleforaccountinginformationsystemsrequiresthatthe:

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Systemmusthaveinternalcontrols.

CH8:Internalcontrolsarenotdesignedtosafeguardassetsfrom

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naturaldisasters.

CH7:Allofthefollowingstatementsregardingaccountinginformationsystemsaretrueexcept:

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Accountinginformationsystemsdonotestablishinternalcontrolprocedures.

CH2:Anaccount

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isarecordofincreasesanddecreasestoaspecificitem.

CH2:Theleftsideofanaccountis

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thedebitside.

CH8:Thecustodianofanassetshould

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nothaveaccesstotheaccountingrecordsfortheasset.

CH8:Whichoneofthefollowingisnotanobjectiveofasystemofinternalcontrols?

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Overstateliabilitiesinordertobeconservative

CH12:Fromthestandpointoftheissuingcompany,adisadvantageofusingbondsasameansoflong-termfinancingisthat

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interestmustbepaidonaperiodicbasisregardlessofearnings.

CH12:Bondsthatmaybeexchangedforcommonstockattheoptionofthebondholdersarecalled

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convertiblebonds.

CH12:Thecontractualrateofinterestisusuallystatedas

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anannualrate.

CH12:A$1,000facevaluebondwithaquotedpriceof96issellingfor

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$960.

CH12:Ifthemarketrateofinterestis7%andthecontractualrateofinterestis6.5%,bondswillsell

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atadiscount.

CH12:Theinterestexpenserecordedonaninterestpaymentdateisincreased

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bytheamortizationofdiscountonbondspayable.

CH12:OnJanuary1,2023,$1,000,000,5-year,10%bonds,wereissuedfor$970,000.InterestispaidsemiannuallyonJanuary1andJuly1.Iftheissuingcorporationusesthestraight-linemethodtoamortizediscountonbondspayable,themonthlyamortizationamountis

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$500.

CH2:Anaccountisapartofthefinancialinformationsystemandisdescribedbyallexceptwhichoneofthefollowing?

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Anaccountisasourcedocument.

CH2:Therightsideofanaccount

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isthecreditside.

CH2:AT-accountis

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awayofdepictingthebasicformofanaccount.

CH12:Acorporationissues$300,000,10%,5-yearbondsonJanuary1,2023for$287,400.InterestispaidsemiannuallyonJanuary1andJuly1.Ifthecorporationusesthestraight-linemethodofamortizationofbonddiscount,theamountofbondinterestexpensetoberecognizedonJuly1,2023is

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$16,260.

CH8:Toobtainmaximumbenefitfromabankreconciliation,thereconciliationshouldbepreparedbyanemployeewhohasnootherresponsibilitiespertainingtocash.

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正確

CH12:Themarketrateofinterestisoftencalledthe

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effectiverate.

CH2:Credits

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decreaseassetsandincreaseliabilities.

CH2:Thenormalbalanceofanyaccountisthe

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sidewhichincreasesthataccount.

CH2:Thedouble-entrysystemrequiresthateachtransactionmustberecorded

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inatleasttwodifferentaccounts.

CH2:Thefirststepintherecordingprocessisto

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analyzeeachtransactionforitseffectontheaccounts.

CH2:Ajournalprovides

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achronologicalrecordoftransactions.

CH12:Overthetermofthebonds,thebalanceintheDiscountonBondsPayableaccountwill

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decrease.

CH12:Eachbondholdermayvotefortheboardofdirectorsinproportiontothenumberofbondsheld.

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錯誤

CH12:Bondinterestpaidbyacorporationisanexpensewhereasdividendspaidarenotanexpenseofthecorporation.

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正確

CH2:Theprimarypurposeofatrialbalanceistoprovethemathematicalequalityofthedebitsandcreditsafterposting.

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正確

CH3：Priortorecordingadjustingentries,theOfficeSuppliesaccounthasa$450debitbalance.Aphysicalcountofsuppliesshows$125ofunusedsuppliesstillavailable.Therequiredadjustingentryis:

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DebitOfficeSuppliesExpense$325;CreditOfficeSupplies$325.

CH2:Eachtransactionmustbeanalyzedintermsofitseffectontheaccountsbeforeitcanberecordedinajournal.

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正確

CH12:Bondsareaformofinterestbearingnotespayable.

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正確

CH12:If$150,000facevaluebondsareissuedat104,theproceedsreceivedwillbe$104,000.

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錯誤

CH10:Thebookvalueofanassetisequaltothe

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asset'scostlessaccumulateddepreciation.

CH2:Transactionsareenteredintheledgerfirstandthentheyareanalyzedintermsoftheireffectontheaccounts.

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錯誤

CH2:Underthedouble-entrysystem,theaccountingequationwillalwaysbeinbalance.

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正確

CH4:Currentassetsshouldbelistedinorderofliquidityontheincomestatement.

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錯誤

CH4:Long-terminvestmentswouldappearintheproperty,plant,andequipmentsectionofthebalancesheet.

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錯誤

CH4:Suppliesandsuppliesexpensearebothpermanentaccounts.

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錯誤

CH4:Theaccountingcyclebeginswiththejournalizingoftransactions.

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錯誤

CH4:Theamountsappearingonanincomestatementshouldagreewiththeamountsappearingonthepost-closingtrialbalance.

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錯誤

CH4:Thewithdrawalsaccountisapermanentaccountwhosebalanceiscarriedforwardtothenextaccountingperiod.

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錯誤

CH4:Intheaccountingcycle,adjustingentriesaremadebeforeclosingentries.

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正確

CH4:Financialstatementsshouldbepreparedbeforetheclosingentriesaremade.

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正確

CH2:Liabilityaccountsareincreasedbydebitsandhavenormaldebitbalances.

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錯誤

CH2:Thedouble-entrysystemofaccountingreferstotheplacementofadoublelineattheendofacolumnoffigures.

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錯誤

CH10:Acompanypurchasedlandfor$70,000cash.Realestatebrokers'commissionwas$5,000and$7,000wasspentfordemolishinganoldbuildingonthelandbeforeconstructionofanewbuildingcouldstart.Underthecostprinciple,thecostoflandwouldberecordedat

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$82,000.

CH2:Ifanexpenseaccountiscredited,theexpenseaccountisincreased.

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錯誤

CH2:Ifarevenueaccountiscredited,therevenueaccountisincreased.

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正確

CH2:Adebittoanaccountindicatesanincreaseinthataccount.

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錯誤

CH10:Whichofthefollowingassetsdoesnotdeclineinservicepotentialoverthecourseofitsusefullife?

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Land

CH10:Landimprovementsshouldbedepreciatedovertheusefullifeofthe

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landimprovements.

CH6:Inperiodsofrisingprices,theinventorymethodwhichresultsintheinventoryvalueonthebalancesheetthatisclosesttocurrentcostisthe

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FIFOmethod.

CH10:Allofthefollowingfactorsincomputingdepreciationareestimatesexcept

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cost.

CH6:Finishedgoodsareaclassificationofinventoryforamanufacturerthatarecompletedandreadyforsale.

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正確

CH6:IfacompanyusestheFIFOcostassumption,thecostofgoodssoldfortheperiodwillbethesameunderaperpetualorperiodicinventorysystem.

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正確

CH4:Iftotalcreditsintheincomestatementcolumnsofaworksheetexceedtotaldebits,theenterprisehasnetincome.

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正確

CH4:Ifaworksheetisused,financialstatementscanbepreparedbeforeadjustingentriesarejournalized.

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正確

CH10:Depreciationistheprocessofallocatingthecostofaplantassetoveritsservicelifein

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asystematicandrationalmanner.

CH4:Thefinalstepintheaccountingcycleistoprepare

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apost-closingtrialbalance.

CH10:Thedeclining-balancemethodofdepreciationproduces

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adecreasingdepreciationexpenseeachperiod.

CH3:Everyadjustingentryaffectsonebalancesheetaccountandoneincomestatementaccount.

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正確

CH10:Expendituresthatmaintaintheoperatingefficiencyandexpectedproductivelifeofaplantassetaregenerally

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expensedwhenincurred.

CH10:Ifaplantassetisretiredbeforeitisfullydepreciatedandnosalvagevalueisreceived,

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alossondisposaloccurs.

CH10:Thebookvalueofaplantassetisalwaysequaltoitsfairmarketvalue.

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錯誤

CH4:Allofthefollowingstatementsaboutthepost-closingtrialbalancearecorrectexceptit

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provesthatalltransactionshavebeenrecorded.

CH4:Apost-closingtrialbalanceisprepared

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afterclosingentrieshavebeenjournalizedandposted.

CH6:IfinventoriesarevaluedusingtheLIFOcostassumption,theyshouldnotbeclassifiedasacurrentassetonthebalancesheet.

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錯誤

CH10:Recordingdepreciationonplantassetsaffectsthebalancesheetandtheincomestatement.

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正確

CH10:Thedepreciablecostofaplantassetisitsoriginalcostminusobsolescence.

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錯誤

CH10:TheAccumulatedDepreciationaccountrepresentsacashfundavailabletoreplaceplantassets.

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錯誤

CH10:Salvagevalueisnotsubtractedfromplantassetcostindeterminingdepreciationexpenseunderthedeclining-balancemethodofdepreciation.

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正確

CH10:Thedeclining-balancemethodofdepreciationiscalledanaccelerateddepreciationmethodbecauseitdepreciatesanassetinashorterperiodoftimethantheasset'susefullife.

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錯誤

CH10:Acharacteristicofcapitalexpendituresisthattheexpendituresoccurfrequentlyduringtheperiodofownership.

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錯誤

CH10:Onceanassetisfullydepreciated,noadditionaldepreciationcanbetakeneventhoughtheassetisstillbeingusedbythebusiness.

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正確

CH3:UneanedRevenueisreportedontheincomestatement.

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錯誤

CH10:Aplantassetmustbefullydepreciatedbeforeitcanberemovedfromthebooks.

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錯誤

CH10:Ifaplantassetissoldatagain,thegainondisposalshouldreducethecostofgoodssoldsectionoftheincomestatement.

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錯誤

CH4:Afterclosingentriesareposted,thebalanceintheCapitalaccountintheledgerwillbeequalto

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theamountoftheCapitalreportedonthebalancesheet.

CH4:Thebalanceintheincomesummaryaccountbeforeitisclosedwillbeequalto

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thenetincomeorlossontheincomestatement.

CH4:Whichofthefollowingisatruestatementaboutclosingthebooksofacorporation?

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RevenuesandexpensesareclosedtotheIncomeSummaryaccount.

CH4:Closingentriesaremade

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inordertotransfernetincome(orloss)andwithdrawalstocapital.

CH11:Therelationshipbetweencurrentliabilitiesandcurrentassetsis

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usefulinevaluatingacompany'sliquidity.

CH6:Underthelowerofcostormarketbasis,marketisdefinedasthepriceatwhichtheinventorycouldbesold.

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錯誤

CH11:Mostcompaniespaycurrentliabilities

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outofcurrentassets.

CH6:Theaveragecostmethodusestheweightedaverageunitcosttoallocatethecostsofgoodsavailableforsaletobeginninginventoryandcostofgoodssold.

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錯誤

CH11:Acurrentliabilityisadebtthatcanreasonablyexpectedtobepaid

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withinoneyearoroneoperatingcycle,whicheverislonger.

CH4:Adjustingjournalentriesarepreparedfrom

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theadjustmentcolumnsoftheworksheet.

CH11:Liabilitiesareclassifiedonthebalancesheetascurrentor

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long-term.

CH11:Fromaliquiditystandpoint,itismostdesirableforacompanytohavecurrent

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assetsexceedcurrentliabilities.

CH3:Adjustingentriesarerecordedinthegeneraljournalbutarenotpostedtotheaccountsinthegeneralledger.

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錯誤

CH3:Thematchingprinciplerequiresthatassetsbematchedwithliabilities.

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錯誤

CH3:Incomewillalwaysbegreaterunderthecashbasisofaccountingthanundertheaccrualbasisofaccounting.

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錯誤

CH3:Accountingtimeperiodsthatareoneyearinlengtharereferredtoasinterimperiods.

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錯誤

CH4:Closingentriesaremadeforallaccountsexcept

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Capital

CH4:Aworksheetcanbethoughtofasa(n)

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optionaldeviceusedbyaccountants.

CH11:Therelationshipofcurrentassetstocurrentliabilitiesisusedinevaluatingacompany's

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short-termdebtpayingability.

CH6:Ifacompanyhasnobeginninginventoryandtheunitcostofinventoryitemsdoesnotchangeduringtheyear,thevalueassignedtotheendinginventorywillbethesameunderLIFOandaveragecostflowassumptions.

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正確

CH3:Thetimeperiodassumptionstatesthattheeconomiclifeofabusinessentitycanbedividedintoartificialtimeperiods.

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正確

CH3:Whichofthefollowingwouldnotresultinunearnedrevenue?

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Servicesperformedonaccount

CH3:Whensalariesareaccruedattheendofanaccountingperiod,thetwoaccountsaffectedwillbe

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SalariesPayableandSalariesExpense.

CH6:Managementmaychooseanyinventorycostingmethoditdesiresaslongasthecostflowassumptionchosenisconsistentwiththephysicalmovementofgoodsinthecompany.

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錯誤

CH3:Whichofthefollowingareinaccordancewithgenerallyacceptedaccountingprinciples?

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Accrualbasisaccounting

CH3:Whichofthefollowingisnotacommontimeperiodchosenbybusinessesastheiraccountingperiod?

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Daily

CH3:Unearnedrevenueisclassifiedas

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aliability.

CH11:Whichofthefollowingisusuallynotanaccruedliability?

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Notespayable

CH5:Incomefromoperationsisgrossprofitless

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operatingexpenses.

CH5:Twocategoriesofexpensesformerchandisersare

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costofgoodssoldandoperatingexpenses.

CH11:Theinterestexpenseona$1,000,4%,3-monthnoteis

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$10

CH9:Underthedirectwrite-offmethodofaccountingforuncollectibleaccounts,BadDebtsExpenseisdebited

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whenanaccountisdeterminedtobeuncollectible.

CH5:Detailedrecordsofgoodsheldforresalearenotmaintainedundera

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periodicinventorysystem.

CH9:Theentrytorecordthedishonorofanotereceivableassumingthepayeeexpectseventualcollectionincludesadebitto

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AccountsReceivable.

CH5:Inaperpetualinventorysystem,costofgoodssoldisrecorded

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witheachsale.

CH5:Inaperiodicinventorysystem,thecostofgoodssoldisdetermined:

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attheendoftheaccountingperiod.

CH5:Whichofthefollowingwouldnotbeclassifiedasacontraaccount?

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Sales

CH5:Anenterprisewhichsellsgoodstoconsumersisknownasa

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retailer.

CH5:Indicatewhichoneofthefollowingwouldappearontheincomestatementofbothamerchandiserandaserviceenterprise.

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Operatingexpenses

CH5:Asalesallowanceisareductiongivenbyasellerforpromptpaymentofacreditsale.

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錯誤

CH5:Tograntacustomerasalesreturn,thesellercreditsSalesReturnsandAllowances.

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錯誤

CH5:Amultiple-stepincomestatementprovidesuserswithmoreinformationaboutacompany’sincomeperformance.

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正確

CH5:Asingle-stepincomestatementreportsallrevenues,bothoperatingandotherrevenuesandgains,atthetopofthestatement.

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正確

CH5:Underaperpetualinventorysystem,inventoryshrinkageandlostorstolengoodsaremorereadilydetermined.

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正確

CH5:Theterms2/10,n/30statethata2%discountisavailableiftheinvoiceispaidwithinthefirst10daysofthenextmonth.

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錯誤

CH5:Themajordifferencebetweenthebalancesheetsofaservicecompanyandamerchandiserisinventory.

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正確

CH5:Amerchandisingcompany'soperatingcyclebeginswiththesaleofmerchandiseandendswiththecollectionofcashfromthesale.

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錯誤

CH11:Salestaxescollectedbyaretailerarerecordedby

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creditingSalesTaxesPayable.

CH11:Theamountofsalestaxcollectedbyaretailstorewhenmakingsalesis

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acurrentliability.

CH2:Debitandcreditcanbeinterpretedtomeanincreaseanddecrease,respectively.

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錯誤

CH11:Allliabilitiesmustbepaidoutofcurrentearnings.

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錯誤

CH11:Currentliabilitiesareexpectedtobepaidwithinoneyearortheoperatingcycle,whicheverislonger.

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正確

CH11:Accountspayableareusuallyinterest-bearing.

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錯誤

CH9:Acompanythatreceivesaninterestbearingnotereceivablewill

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debitNotesReceivableforthefacevalueofthenote.

CH9:Underthedirectwrite-offmethod,noattemptismadetomatchbaddebtsexpensetosalesrevenuesinthesameaccountingperiod.

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正確

CH9:Undertheallowancemethod,thecashrealizablevalueofreceivablesisthesamebothbeforeandafteranaccounthasbeenwrittenoff.

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正確

CH5:Underaperpetualinventorysystem,theMerchandiseInventoryaccountisusedineachofthefollowingexcepttheentrytorecord

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paymentoffreightongoodssold.

CH12:Acorporationthatissuesbondsatadiscountwillrecognizeinterestexpenseataratewhichisgreaterthanthemarketrateofinterest.

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錯誤

CH11:A$15,000,8%,9-monthnotepayablerequiresaninterestpaymentof$900atmaturity.

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正確

CH11:Mostnotesarenotinterestbearing.

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錯誤

CH11:InterestexpenseisreportedunderOtherExpensesandLossesintheincomestatement.

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正確

CH11:NotesPayablemaybeclassifiedasacurrentorlong-termliability,dependingonthematuritydate.

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正確

CH11:Thehigherthesalestaxrate,themoreprofitaretailercanearn.

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錯誤

CH12:Ifbondsareissuedatadiscount,theissuingcorporationwillpayaprincipalamountlessthanthefaceamountofthebondsonthematuritydate.

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錯誤

CH9:ThepercentageofsalesbasisforestimatinguncollectibleaccountsalwaysresultsinmoreBadDebtsExpensebeingrecognizedthanthepercentageofreceivablesbasis.

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錯誤

CH11:MetropolitanSymphonysells200seasonticketsfor$40,000thatincludesafiveconcertseason.TheamountofUnearnedTicketRevenueafterthethirdconcertis$24,000.

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錯誤

CH9:Anagingofaccountsreceivablescheduleisbasedonthepremisethatthelongertheperiodanaccountremainsunpaid,thegreatertheprobabilitythatitwilleventuallybecollected.

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錯誤

CH8:Requiringemployeestotakevacationsisaweaknessinthesystemofinternalcontrolsbecauseitdoesnotpromoteoperationalefficiency.

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錯誤

CH8:Internalcontrolismosteffectivewhenonlyonepersonisresponsibleforagiventask.

參考答案:

正確

CH9:Amajoradvantageofnationalcreditcardstoretailersisthatthereisnochargetotheretailerbythecreditcardcompaniesfortheirservices.

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錯誤

CH12:TheamortizationofDiscountonBondsPayableincreasesinterestexpense.

參考答案:

正確

CH12:Ifbondssellatapremium,theinterestexpenserecognizedeachyearwillbegreaterthanthecontractualrateofinterest.

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錯誤

CH8:Ahighlyautomatedcomputerizedsystemofaccountingeliminatestheneedforinternalcontrol.

參考答案:

錯誤

CH7:Thepurchasesjournalisidenticalunderboththeperiodicandtheperpetualinventorysystems.

參考答案:

錯誤

CH8:Whichofthefollowingexpendituresmightbemadefrompettycash?

參考答案:

purchaseofgasfordeliverytruck.

CH8:AcreditbalanceinCashOverandShortisreportedasa(n)

參考答案:

miscellaneousrevenue.

CH9:Notesreceivablerepresentclaimsforwhichformalinstrumentsofcreditareissuedasevidenceofdebt.

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正確

CH6:Aproblemwiththespecificidentificationmethodisthat

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managementcanmanipulateincome.

CH3:Ifanadjustingentryisnotmadeforanaccruedrevenue,

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equitywillbeunderstated.

CH3:Anadjustedtrialbalance

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provestheequalityofthetotaldebitbalancesandtotalcreditbalancesofledgeraccountsafteralladjustmentshavebeenmade.

CH1:Whichofthefollowingeventsisnotanaccountingtransaction?

參考答案:

Hiringapayrollclerk.

CH1:Theaccountingprocessinvolvesallofthefollowingexcept

參考答案:

recordingnonquantifiableeconomicevents.

CH1:WhichofthefollowingwouldbeconsideredanexternaluserofaccountingdatafortheRaintreeCompany?

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InternalRevenueServiceAgent

CH9:Interestisusuallyassociatedwith

參考答案:

notesreceivable.

CH9:Thereceivablethatisusuallyevidencedbyaformalinstrumentofcreditisa(n)

參考答案:

notereceivable.

CH1:Ethicsarethestandardsofconductbywhichone'sactionsarejudgedas

參考答案:

allofthese.

CH7:Ascheduleofaccountsreceivableisalistingofallcreditoraccountsandaccountbalances.

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錯誤

CH6:Theselectionofanappropriateinventorycostflowassumptionforanindividualcompanyismadeby

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management.

CH9:Undertheallowancemethod,writingoffanuncollectibleaccount

參考答案:

affectsonlybalancesheetaccounts.

CH1:Managementofabusinessenterpriseisthemajorexternaluserofinformation.

參考答案:

錯誤

CH12:ThecarryingvalueofbondsiscalculatedbyaddingthebalanceoftheDiscountonBondsPayableaccounttothebalanceintheBondsPayableaccount.

參考答案:

錯誤

CH9:TheexistingbalanceinAllowanceforDoubtfulAccountsisconsideredincomputingbaddebtsexpenseinthe

參考答案:

percentageofreceivablesbasis.

CH9:Whentheallowancemethodisusedtoaccountforuncollectibleaccounts,BadDebtsExpenseisdebitedwhen

參考答案:

managementestimatestheamountofuncollectibles.

CH6:Whichofthefollowingstatementsistrueregardinginventorycostflowassumptions?

參考答案:

Acompanymayusemorethanonecostingmethodconcurrently.

CH3:Acompanyforgottorecordaccruedandunpaidemployeewagesof$350,000atperiod-end.Thisoversightwould

參考答案:

Overstatenetincomeby$350,000.

CH9:TheaccountAllowanceforDoubtfulAccountsisclosedoutattheendoftheyear.

參考答案:

錯誤

CH6:Theweightedaverageunitcostmethodofcostinginventoriestrackstheactualphysicalflowofthegoodsavailableforsale.

參考答案:

錯誤

CH6:Themoreinventoryacompanyhasinstock,thegreaterthecompany'sprofit.

參考答案:

錯誤

CH8:AnNSFcheckcreatesanaccountreceivableforthedepositorandreducesthebalanceofthecashaccount.

參考答案:

正確

CH8:Thebalancereportedonthebankstatementisassumedtobethecorrectcashbalance.

參考答案:

錯誤

CH8:Ifacompanydepositsallitsreceiptsinthebankandpaysallitsbillsbycheck,thenthemonthlybankstatementbalancewillalwaysagreewiththecompany'srecordofitscheckingaccountbalance.

參考答案:

錯誤

CH8:Thepettycashfundisusedtomakelargeexpendituresforcapitalpurchases.

參考答案:

錯誤

CH8:Avouchersystemisusedbymanylargecompaniesasameansofcontrollingcashreceipts.

參考答案:

錯誤

CH9:Inordertoacceleratethereceiptofcashfromreceivables,ownersmaysellthereceivablestoanothercompanyforcash.

參考答案:

正確

CH7:Equipment,inventory,andinvestmentsareotheraccountsthatcanincludedetailedinformationinasubsidiaryledger.

參考答案:

正確

CH7:Twocommonsubsidiaryledgersarecashreceiptsandcashdisbursements.

參考答案:

錯誤

CH8:Forefficiencyofoperationsandbettercontrolovercash,acompanyshouldmaintainonlyonebankaccount.

參考答案:

錯誤

CH6:Itemswaitingtobeusedinproductionareconsideredtobe

參考答案:

rawmaterials.

CH7:Whenpostingfromspecialjournalseachdebitandcreditentryisenteredasaseparateamountinthegeneralledger.

參考答案:

錯誤

CH6:Thefactorwhichdetermineswhetherornotgoodsshouldbeincludedinaphysicalcountofinventoryis

參考答案:

legalti