题目内容

For 2016, Nestor Company had revenues in excess of expenses. Which statement describes Nestor's closing entries at the end of 2016(assume there is only one closing entry for both revenue and expenses)?

A. Revenue will be debited, expenses will be credited, and retained earnings will be debited.
B. Revenue will be credited, expenses will be debited, and retained earnings will be debited.
C. Revenue will be credited, expenses will be debited, and retained earnings will be credited.
D. Revenue will be debited, expenses will be credited, and retained earnings will be credited.

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Which of the following accounts would not be included in the closing entries?

Accumulated Depreciation
B. Depreciation Expense
C. Service Revenue
D. Retained Earnings

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A major purpose of preparing closing entries is to

A. zero out the liability accounts
B. close out the Supplies account.
C. update the Retained Earnings account.
D. adjust the asset accounts to their correct current balances.

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下列关于甲骨文，叙述错误的是（）

A. 罗振玉、王国维、郭沫若、刘鹗合称研究甲骨文的“四堂”
B. 甲骨文是刻在龟甲、动物骨头上的文字，只有商代有
C. 甲骨文在殷墟被大量发现，位于今天河南安阳
D. 甲骨文主要是占卜的记录，又叫做“卜辞”
E. 《铁云藏龟》是第一部甲骨文著录书

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