题目内容

The following transactions have been journalized and posted to the proper accounts. Prepare a trial balance using the following details:a. Edward Wilson invested $15,000 cash in his new landscaping business.b. Paid the first month's rent with $800 cash.c. Purchased equipment by paying $4,000 cash and executing a note payable for $4,000.d. Purchased office supplies for $200 cash.e. Billed clients for a total of $7,000 for design services rendered.f. Received $1,000 cash from clients for services rendered above.

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Carol Instruments sells musical instruments. On December 31, 2015, after its first month of business, Carol Instruments had the following balances in its accounts, listed alphabetically.Determine the balance in the cash account and prepare the trial balance.

下列各项中,应计入其他业务成本的是( )。

A.库存商品盘亏净损失
B.经营租出固定资产折旧
C.向灾区捐赠的商品成本
D.火灾导致仓库原材料毁损净损失

企业发生的下列支出,计入“财务费用”的是( )。

A. 财务人员的工资
B. 短期借款的利息
C. 满足资本化条件的长期借款利息
D. 财务科的办公费

瑞祥有限责任公司2019年5月份发生的费用有:计提车间用固定资产折旧10万元,发生车间管理人员薪酬40万元,支付广告费30万元,计提短期借款利息20万元,计提车船税10万元。则该公司当期的期间费用总额为( )万元。

A. 50
B. 60
C. 100
D. 110

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