财务报表分析单元测试题三及答案
财务报表分析单元测试三
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姓名：学号：班级
一、单项选择题（每题1分，共30分）
1、Asts = liabilities + owner’s equity, this is called (A)
A. accounting equation
B. double entry accounting
C. T-account
D. chart of account
2、A system of accounting for recording transactions , bad on recording increas and decreas in accounts so that debits equals credits is called (B)
A. accounting equation
B. double entry accounting
C. T-account
D. chart of account
3、You own a building cleaning business. You complete cleaning the building in an office plaza and charge your customer $500. What effects are there to the accounting equation? (D)
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A. asts are incread by $500 and liabilities are incread by $500.
B. asts are decread by $500 and liabilities are decread by $500.
C. asts are decread by $500 and owner’s equity is decread by $500.
D. asts are incread by $500 and owner’s equity is incread by $500.
4.If you open a window cleaning business and deposit $1000 of your own personal money in a bank account
for the business, what effects are there to the accounting equation? (B)
A. asts are decread and liabilities are decread
B. asts are incread and owner’s equity is incread.wimax是什么
C. asts are incread and owner’s equity is decread.
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D. liabilities are decread and owner’s equity is incread.
5、You own a lawn rvice business. If you charge a customer $30 for mowing their lawn, what is the $30 to your business? (A)
A. revenue
B. an expen
C. a liability
D. an obligation
6、You own a lawn rvice business. You pay $500 for gasoline and store it in a holding tank. What is the gasoline? (C)
A. an expen
B. a liability
C. an ast
D. owner’s equity
7、You have ownership of a lawn rvice business. You store gasoline in a holding tank and draw it out as you need it. You mow lawns all day and u $20 worth of gasoline. What is the $20 worth of gasoline? (A)
A. an expen
十月 英文B. a liability
C. an ast
D. owner’s equity
8、The amount of money received and deposited in the bank should be recorded in which of the following accounts? (B)
A. money received
B. cash
C.. liquid resources
D. accounts receivable
9、When a business purchad supplies to be ud over the next few months, it should record the cost of
the supplies in what account? (C)
A. supplies expen
调试英语B. supplies usable
C. supplies inventory
D. none of the above
10、A credit customer paid their bill. This should be recorded in which of the following accounts? (C)
法国菜A. accounts payable
B. accounts due
新东方雅思培训班C. accounts receivable
D. capital
11、When an account is entered on the left side of an account ,it is a (A)
A. debit
B. credit
C. debited
D. credited
12、When an account is entered on the right side, it is a (B)
A. debit
B. credit
C. debited
东方绿舟地址D. credited
13、Debits and credits are sometimes abbreviated as (C)
A. D and C
B. De and Cr
C. Dr and Cr
D. De and Ce
14、The difference between the debits and the credits is called (B)
A. footings
B. the ending balance
C. ast
D. liability
15、Which of the account has a debit balance?(A)
A. account receivable
B. account payable
C. notes payable
D. revenue
16、Which of the account has a credit balance?(B)
A. account receivable
B. account payable
C. cash
D. expen
17、Increas in asts are (D)to ast accounts.
A. credit
B. credited
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C. debit
D. debited
18、Decreas in asts are (B)to ast accounts.
A. credit
B. credited
C. debit
D. debited
19、Increas in liability are (B)to liability accounts.
A. credit
B. credited
C. debit
D. debited
20、Decreas in liability are (D)to liability accounts.
A. credit
B. credited
C. debit
D. debited
21、Increas in capital are (B)to capital accounts.
A. credit
B. credited
C. debit
D. debited
22、Decreas in capital are (D)to capital accounts.
A. credit
B. credited
C. debit
D. debited
23、Why the increas in revenue accounts are credited?(C)
A. becau revenue can increa ast
B. becau revenue can decrea ast
C. becau revenue can increa capital
D. becau revenue can decrea capital
24、Why the increas in expen accounts are debited?(C)
A. becau expen can decrea ast
B. becau expen can increa ast
C. becau expen can decrea capital
D. becau expen can increa capital
