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一根粗细均匀的电阻丝，其阻值为4Ω，将其等分为两段再并联使用，等效电阻为2Ω。（）

A. 对
B. 错

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在直流电路中，电流相等的两个元件必属串联，电压相等的两个元件必属并联。（）

A. 对
B. 错

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Accountsreceivablehasadebitbalanceof$2,400,andtheallowanceforuncollectibleaccountshasacreditbalanceof$300.An$40accountreceivableiswrittenoff.Whatistheamountofnetreceivables(netrealizablevalue)afterthewrite-off?

A. $2,100
B. $2,360
C. $2,140
D. $2,060

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Birchwood Corporation began 2016 with Accounts Receivable of $600,000. Service revenue, all on account, for the year totaled $1,600,000. Birchwood ended the year with accounts receivable of $800,000. Birchwood's bad-debt losses are nonexistent. How much cash did Birchwood collect from customers in 2016?

A. $1,800,000
B. $2,400,000
C. $1,600,000
D. $1,400,000

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Carey Ltd. received a four-month, 6%, $2,400 note receivable on March 1. The adjusting entry on March 31 will include

A. a debit to Cash for $144.
B. a credit to Interest Revenue for $12.00.
C. a debit to Interest Receivable for $144.
D. a debit to Interest Receivable for $48.

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一根粗细均匀的电阻丝，其阻值为4Ω，将其等分为两段再并联使用，等效电阻为2Ω。（ ）

A. 对 B. 错

在直流电路中，电流相等的两个元件必属串联，电压相等的两个元件必属并联。（ ）

Accountsreceivablehasadebitbalanceof$2,400,andtheallowanceforuncollectibleaccountshasacreditbalanceof$300.An$40accountreceivableiswrittenoff.Whatistheamountofnetreceivables(netrealizablevalue)afterthewrite-off?

Carey Ltd. received a four-month, 6%, $2,400 note receivable on March 1. The adjusting entry on March 31 will include

一根粗细均匀的电阻丝，其阻值为4Ω，将其等分为两段再并联使用，等效电阻为2Ω。（）

A. 对
B. 错

在直流电路中，电流相等的两个元件必属串联，电压相等的两个元件必属并联。（）