Underaperpetualinventorysystem:
A. theremustbeaphysicalcounttodeterminetheamountoftheendinginventory.
B. theremustbeaphysicalcounttodeterminethecostofgoodssold.
C. theinventoryrecordsmustbeupdatedmanually.
D. itcanbereadilydeterminedifthereisasufficientsupplyofinventoryonhand.
查看答案
Underaperpetualinventorysystem,whenasaleismade,thecompany:
A. makesajournalentrytorecordthesaleonly.
B. makesajournalentrytorecordonlythecostofgoodssold.
C. makesajournalentrytorecordthesaleandthecostofgoodssold.
D. doesnotneedtomakeajournalentry.
Howdopurchasereturnsandallowancesandpurchasediscountsaffectgrosspurchases?
A. Bothareaddedtopurchases.
Botharesubtractedfrompurchases.
C. Purchasereturnsandallowancesareaddedtopurchases;purchasediscountsaresubtractedfrompurchases.
D. Purchasereturnsandallowancesaresubtractedfrompurchases;purchasediscountsareaddedtopurchases.
Apurchase:
A. allowanceincreasesthecostoftheinventory.
B. discountincreasesthecostoftheinventory.
C. allowancehasnoeffectonthecostoftheinventory.
D. returndecreasesthecostoftheinventory.
WheninventoryisshippedfromthesellertothebuyerwithshippingtermsofFOBdestination:
A. titlepassesfromthesellertothebuyerwhenthegoodsleavetheseller'sshippingdock.
B. thegoodswillbeincludedintheinventoryoftheselleruntiltheyreachtheirdestination.
C. thebuyerownsthegoodswhiletheyareintransit.
D. thegoodswillbeincludedintheinventoryofthebuyerandthesellerwhiletheyareintransit.
微信支付 
支付宝支付