(单选题)8: 企业采用分期收款销售的方式，在不符合收入确认条件但商品已经发出的情况下，对分期收款销售的商品，应设置的科目是( ) A: 发出商品 B: 库存商品 C: 在途商品 D: 主营业务成本 ...

(单选题)2: 下列关于设计会计报表时应遵循的原则，表述正确的是( ) A: 对外会计报表须强调灵活性 B: 对内会计报表须强调统一性 C: 报表项目须与账户名称保持一致性 D: 报表指标内容、名称须保持相对稳定性 ...

(判断题)46: If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase. A: 错误 B: 正确 ...

(判断题)40: The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year. A: 错误 B: 正确 ...

(判断题)34: Horizontal analysis is used to compare the financial statements of the same company for different periods. A: 对 B: 错 ...

(判断题)28: In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement. A: 对 B: 错 ...

(判断题)22: An account receivable is typically classified as a revenue. A: 对 B: 错 ...

(单选题)16: If the allowance method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer's account as uncollectible? A: Uncollectible Accounts Expense B: Accounts Receivable ...

(单选题)10: One of the main disadvantages of the corporate form is the( ) A: professional management B: double taxation of dividends C: charter D: corporation must issue stock ...

(单选题)4: The business entity concept means that A: the owner is part of the business entity B: an entity is organized according to state or federal statutes C: an entity is organized according to the rules set by the FASB D: the entit...