题目内容

浦龙公司2010年1月31日简要资产负债表如下: (单位:元) 资产 金额 负债及所有者权益 金额 银行存款 80000 应付账款 10000 原材料 60000 应付票据 20000 固定资产 200000 实收资本 300000 资本公积 10000 合计 340000 合计 340000 2010年2月,浦龙公司发生下列经济业务: (1)以银行存款20000元购买生产用设备。 (2)将到期无力偿还的应付票据10000元转为应付账款。 (3)将资本公积6000元转增实收资本。 (4)购进生产用材料8000元,款项尚未支付。 [要求] 根据上述资料,回答下列问题(不考虑其他因素和各种税费): 关于浦龙公司2月份各账户的发生额合计,正确的有( )。

A. 借方发生额合计为348000元
B. 借方发生额合计为44000元
C. 贷方发生额合计为348000元
D. 贷方发生额合计为44000元

查看答案
更多问题

学制是学生学习的制度。

Questions 14 to 17 are based on the radio news. You now have 15 seconds to read Questions 14 to 17.Good afternoon. This is Gene Edwards with the local news brought to you by Citizen’s Bank.In the headlines today: new traffic rates, a fire at a downtown restaurant, a welcome end to the city workers’ strike, and a final score on the Little league baseball championship.Remember that today new overtime parking rates went into effect all over the city. Tickets for parking overtime at a downtown center will now cost two dollars if paid within twenty four hours. The old rate was one dollar. The cost goes up from three dollars to five dollars if paid after the twenty-four-hour period.An early morning fire that started in the kitchen of the Chalet Restaurant, 1400 Market Street, caused extensive damage to the restaurant and to the adjoining Jones Jewelry Store. Both the restaurant and the jewelry store suffered smoke and water damage. Fire chief Bill Howard estimated the loss in excess of one hundred thousand dollars on the buildings alone. Owners had not estimated the loss of contents by news time. Roofs on several nearby buildings were ignited, but quickly extinguished. The cause of the fire is not known.Mayor Carl Rogers said that a tentative agreement had been reached last night with city workers, ending the strike which had disrupted city services since last Monday. Rogers said that Union Local one-fifty of City Employees had been granted a contract guaranteeing them a ten-cent-an-hour raise for this year and a twenty-five-cent-an-hour raise for next year. Members of the Union Local are expected to report back to their jobs tomorrow morning.Little League baseball Friday night had a decisive game between the Pirates and the Tigers. The Pirates lost to the Tigers by only one run. The final score on that game was sevensix. So the Tigers finally became the winner of the city championship. The Tigers’ James Johnson was the best catcher and the Pirates’ King Bush the best batter.You are listening to the Voice of Washington State. This is WXYW, the Pacific Ocean station. The news at noon has been brought to you by Citizen’s Bank. Who suffered a heavy loss from the fire().

A. The owner of a restaurant and the adjoining Jones Jewelry Store.
B. The owner of a jewelry store.
C. The owner of Citizen’s bank.
D. Both the owners of a restaurant and a jewelry store.

把听、看、读、写、做结合起来,有利于学生的注意保持。

顺达企业是一般纳税人,2009年3月份发生了以下的一些经济业务: (1)1日从开户银行提取现金50000元备用。 (2)8日职工李明出差预借差旅费2000元,以现金付讫。 (3)23日以现金支付职工工资30000元。 (4)25日现金清查中,发现库存现金较账面余额多出56元,经查有30元是少付职工刘军的工资,其余26元无法查明原因。 [要求] 根据上述资料,回答下列问题: 3月23日的经济业务应当核算的会计账户有( )。

A. 应付工资
B. 库存现金
C. 应付职工薪酬
D. 银行存款

答案查题题库