Puget Sound Co. sold marketable securities which cost $60000 for $72000. In the company’s income statement and statement of cash flows, respectively, the company should write（）
A $12000 gain and a $72000 cash receipt
B. A $72000 gain and an $6000 cash receipt
C. A $12000 gain and an $60000 cash receipt
D. A $72000 sale and a $72000 cash receipt
查看答案
The following economic businesses that cause the simultaneous increase in assets and liabilities are（）
A. Repay bank loans with bank deposits
B. Receive accounts receivable and deposit it in the bank
C. A batch of purchase materials not paid
D. Repay accounts payable with bank loans
The following statement about the relationship between accounting elements is correct（）
A. Expenses will cause a decrease in assets or an increase in liabilities
B. The acquisition of income will cause a decrease in assets or an increase in liabilities
C. The acquisition of income will cause an increase in assets or a decrease in liabilities
D. The increase in owner’s equity may cause an increase in assets or an increase in expenses
E. The above statements are correct
The following belong to the owner’s equity（）
A. Paid-up capital
B. Capital reserve
C. Surplus reserve
D. Undistributed profits
E. Bank deposit
The following statements about the characteristics of assets are correct（）
A. Must be owned or controlled by the company
B. Must be able to measure its value in currency
C. The property must be used for resale
D. Must be tangible property materials
E. Must have the potential to serve the economic benefits of the enterprise
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