会计人员启用新的会计账簿时,不一定在扉页上填制“账簿启用和经管人员一览表”。 ( )
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“库存商品”一般使用数量金额式的明细账。( )
A. 对
B. 错
Which of the following is true?
A. Owners' Equity - Assets = Liabilities
B. Assets =Liabilities + Owners' Equity
C. Assets +Liabilities = Owners' Equity
D. Liabilities = Owners' Equity + Assets
Tony's Company paid $2 200 on account. The effect of this transaction on accounting equation is to ().
A. decrease liabilities and increase stockholders' equity
B. decrease assets and decrease liabilities
C. have no effect on total assets
D. decrease liabilities and decrease stockholders' equity
Which of the following statements is false?
A. Decreases in assets and increases in stockholders' equity are recorded with a credit.
B. Increases in both assets and expenses are recorded with a debit.
C. Increases in assets and decreases in liabilities are recorded with a debit.
Decreases in liabilities and increases in revenues are recorded with a credit.