2024知到答案 会计学原理（英）（宁波大学） 最新智慧树满分章节测试答案
第一章 单元测试
文章目录
1、判断题：
The purchase of store equipment for cash reduces the equity by an equal amount.（ ）
选项：
A:对
B:错
答案: 【错】
2、单选题：
Bumi Corporation purchased an investment in the ordinary shares of another corporation for Rp250,000,000 in 2018. The shares are actively traded on the Indonesian Stock Exchange. The fair value of the investment at December 31, 2020 is Rp268,000,000. If the company follows the fair value principle, the investment will be reported in the 2020 financial statement at （ ）
选项：
A:Rp268,000,000 on the retained earnings statement.
B:Rp268,000,000 on the statement of financial position.
C:Rp250,000,000 on the statement of financial position.
D:Rp250,000,000 on the retained earnings statement.
答案: 【Rp268,000,000 on the statement of financial position.】
3、单选题：
The economic entity assumption requires that the activities （ ）
选项：
A:of a sole proprietorship cannot be distinguished from the personal economic events of its owners.
B:must be reported to the Securities and Exchange Commission.
C:of different entities can be combined if all the entities are corporations.
D:of an entity be kept separate from the activities of its owner.
答案: 【of an entity be kept separate from the activities of its owner.】
4、单选题：
The basic accounting equation may be expressed as （ ）
选项：
A:Assets = Liabilities + Equity.
B:All of these answer choices are correct.
C:Assets – Liabilities = Equity.
D:Assets Equity = Liabilities.
答案: 【All of these answer choices are correct.】
5、单选题：
On June 6, Wing Wah Inc. purchased supplies on account for HK$80,000. On June 30, the company paid half of the balance due. The June 30 payment will （ ）
选项：
A:increase Cash and decrease Accounts Receivable by HK$40,000.
B:decrease Supplies and increase Supplies Expense by HK$40,000.
C:decrease Cash and increase Supplies Expense by HK$ 80,000.
D:decrease Cash and decrease Accounts Payable by HK$40,000.
答案: 【decrease Cash and decrease Accounts Payable by HK$40,000.】
第二章 单元测试
1、单选题：
A business's source documents:（ ）
选项：
A:Must be in electronic form.
B:Provide objective evidence that a transaction has taken place.
C:Include the ledger.
D:Include the chart of accounts.
答案: 【Provide objective evidence that a transaction has taken place.】
2、单选题：
Identify the account below that is classified as an asset account:（ ）
选项：
A:Unearned Revenue
B:Supplies
C:J. Jackson, Capital
D:Accounts Payable
答案: 【Supplies】
3、单选题：
Larry Bar opened a frame shop and completed these transactions:（1）Larry started the shop by investing $40,000 cash and equipment valued at $18,000.（2）Purchased $70 of office supplies on credit.（3）Paid $1,200 cash for the receptionist's salary.（4）Sold a custom frame service and collected $1,500 cash on the sale.（5）Completed framing services and billed the client $200.What was the balance of the cash account after these transactions were posted? （ ）
选项：
A:$300.
B:$41,500.
C:$40,300.
D:$38,700.
答案: 【$40,300.】
4、单选题：
On January 1 of the current year, Jimmy's Sandwich Company reported owner's capital totaling$122,500. During the current year, total revenues were $96,000 while total expenses were $85,500. Also, during the current year Jimmy withdrew $20,000 from the company. No other changes in equity occurred during the year. If, on December 31 of the current year, total assets are $196,000, the change in owner's capital during the year was:（ ）
选项：
A:A decrease of $30,500.
B:A decrease of $9,500.
C:An increase of $73,500.
D:An increase of $9,500.
答案: 【A decrease of $9,500.】
5、单选题：
While in the process of posting from the journal to the ledger, a company failed to post a $500 debit to the Equipment account. The effect of this error will be that: （ ）
选项：
A:The error will overstate the debits listed in the journal.
B:The trial balance will not balance.
C:The total debits in the trial balance will be larger than the total credits.
D:The error will overstate the credits listed in the journal.
答案: 【The trial balance will not balance.】