If the credit to record the payment of an account payable is not posted
A. expenses will be understated
B. cash will be understated
C. liabilities will be understated
D. cash will be overstated
查看答案
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.
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
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