题目内容

Which statement is false?

A trial balance lists all the accounts with their current balances.
B. A trial balance is the same as a balance sheet.
C. A trial balance can verify the equality of debits and credits.
D. A trial balance can be taken at any time.

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A business’s receipt of a $115,000 building with an $75,000 mortgage payable and issuance of $40,000 of common stock will

A. Increase stockholders’ equity by $40,000.
B. Increase assets by $40,000.
C. Increase assets by $75,000.
D. Increase stockholders’ equity by $115,000.

NextTalk, a new company, completed these transactions. (1) Stockholders invested $51,000 cash and inventory with a fair value of $30,000. (2) Sales on account, $22,000. What will NextTalk’s total assets equal?

A. $103,000
B. $51,000
C. $81,000
D. $73,000

借贷记账法的反映对象是( )的增减变动过程及其结果。

A. 会计要素
B. 会计主体
C. 会计对象
D. 会计假设

( )是会计记录时应遵循的规则,也是检查账簿记录是否正确的依据。

A. 记账符号
B. 记账规则
C. 记账方法
D. 记账凭证

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