超星 - 项目五 Liabilities - 查题吧

单选题

Ford Company purchased computer supplies for $2,600 on credit. Please write down the journal entry.

A. Dr Supplies$2,600, Cr Accounts receivable2,600
B. Dr Supplies2,600, Cr Accounts payable2,600
C. Dr Supplies2,600, Cr Cash2,600
Dr Supplies2,600, Cr Bank account2,600

单选题

Tom’s Company sold the products to FastForward Company for $3,300, FastForward Co. agreed to pay Tom within 30 days. Please write down the journal entry.

A. Dr Accounts receivable$3,300, Cr Cash$3,300
B. Dr Cash$3,300, Cr Accounts payable$3,300
C. Dr Accounts receivable$3,300, Cr Sales revenue$3,300
Dr Notes receivable$3,300, Cr Sales revenue$3,300

单选题

On Septembr 30, accounts payable had a normal balance of $2300. During September, the account was credited for a total of $5400 and debited for a total $3900. What was the balance in the accounts payable at the beginning of September?

A 0 balance
B. An 800 debit balance
C. An 800 credit balance
D. A 3800 debit balance

单选题

If the liability of a business increased $12000 during a period of time and owner's equity in the business decreased $2000 during the same period, the assets of the business must have increased or decreased by how much?

A. decreased $10000
B. decreased $14000
C. increased $10000
D. increased $14000

单选题

On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable to Still Co.What is the due date of the note?

A. 42285
B. 42284
C. 42283
D. 42282

单选题

If the maker of a promissory note fails to pay the note on the due date, the note is said to be ____.

A. displaced
B. disallowed
C. dishonored
D. discounted

单选题

On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable to Still Co.What is the maturity value of the note?

A. 80100
B. 84800
C. 81600
D. 81200

多选题

IAS 12 income tax covers _____.

A. payroll tax
B. current tax
C. deffered tax
D. sales tax

多选题

What are the liabilities which must eventually be repaid to the bank?

A. Expenditure
Bank loans
C. Promissory note
D. Bank overdraft

多选题

Which of the following items may appear as current liabilities in a company’s balance sheet?

A. investment in subsidiary
B. Loan matured within one year
C. income tax accrued until year end
D. Preference dividend accrued

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