超星 - 资产单元测验 - 查题吧

单选题

Given the following data, what is the cost of beginning inventory?Sales revenue $1,450,000Cost of goods sold $845,000Ending inventory$310,000Purchases$950,000

A. $1,485,000
B. $415,000
C. $1,035,000
D. $205,000

单选题

A company purchased merchandise inventory on credit for $300 per unit, and later sold the inventory for $500 per inot, The journal entry to record the purchase of inventory included a debit to:

Accounts Receivable
B. Merchandise Inventory
C. Accounts Payable
D. Cost of Goods Sold

单选题

A company purchased inventory for $400 per unit. The inventory was marked up to sell for $600 per unit. The entry to record the sale of a unit of inventory would include debits to which of the following accounts?

A. Sales, $600; Inventory, $400
B. Cash, $600; Cost of Goods Sold, $400
Cash, $600; Cost of Goods Sold, $600
D. Sales, $400; Inventory, $400

判断题

In a peroetual inventory system, businesses maintain a continuous record for each inventory item.

A. 对
B. 错

判断题

Since the perpetual inventory system continuously updates the inventory account, no physical inventory count is necessary.

A. 对
B. 错

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