2021 Financial Accounting(浙江师范大学)1465524495 最新满分章节测试答案

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本课程起止时间为:2021-09-06到2022-01-09
本篇答案更新状态:已完结

Chapter 2 Analyzing Transactions Quiz-Chapter 2 Analyzing Transactions

1、 问题:The accounting process begins with:
选项：
A:Analysis of business transactions and source documents.
B:Preparing financial statements and other reports.
C:Summarizing the recorded effect of business transactions.
D:Presentation of financial information to decision-makers.
E:Preparation of the trial balance.
答案: 【Analysis of business transactions and source documents.】

2、 问题: Source documents include all of the following except: 
选项：
A:Sales tickets.
B:Checks.
C:Purchase orders.
D:Ledgers.
E:Bank statements.
答案: 【Ledgers.】

3、 问题:Source documents: 
选项：
A:Include the ledger.
B:Are the sources of accounting information.
C:Must be in electronic form.
D:Are based on accounting entries.
E:Include the chart of accounts.
答案: 【Are the sources of accounting information.】

4、 问题:A record of the increases and decreases in a specific asset, liability, equity, revenue, or expense is a(n): 
选项：
A:Journal.
B:Posting.
C:Trial balance.
D:Account.
E:Chart of accounts.
答案: 【Account.】

5、 问题:An account used to record the owner’s investments in the business is called a(n):
选项：
A:Withdrawals account.
B:Capital account.
C:Revenue account.
D: Expense account.
E:Liability account.
答案: 【Capital account.】

6、 问题:The account used to record the transfers of assets from a business to its owner is: 
选项：
A:A revenue account.
B:The owner’s withdrawals account.
C:The owner’s capital account.
D:An expense account.
E:A liability account.
答案: 【The owner’s withdrawals account.】

7、 问题:Which of the following statements is correct?
选项：
A:When a future expense is paid in advance, the payment is normally recorded in a liability account called Prepaid Expense.
B:Promises of future payment by the buyer are called accounts receivable.
C:Increases and decreases in cash are always recorded in the owner’s capital account.
D:An account called Land is commonly used to record increases and decreases in both the land and buildings owned by a business.
E:Accrued liabilities include accounts receivable.
答案: 【Promises of future payment by the buyer are called accounts receivable. 】

8、 问题:Unearned revenues are: 
选项：
A:Revenues that have been earned and received in cash.
B:Revenues that have been earned but not yet collected in cash.
C:Liabilities created when a customer pays in advance for products or services before the revenue is earned.
D:Recorded as an asset in the accounting records.
E:Increases to owners’ capital
答案: 【Liabilities created when a customer pays in advance for products or services before the revenue is earned.】

9、 问题:A formal promise to pay (in the form of a promissory note) a future amount is a(n): 
选项：
A:Unearned revenue.
B:Prepaid expense.
C:Credit account.
D:Note payable.
E:Account receivable.
答案: 【Note payable.】

10、 问题:Prepaid expenses are:
选项：
A:Payments made for products and services that do not ever expire.
B:Classified as liabilities on the balance sheet.
C:Decreases in equity.
D:Assets that represent prepayments of future expenses.
E:Promises of payments by customers.
答案: 【Assets that represent prepayments of future expenses.】

11、 问题:A collection of all accounts and their balances used
by a business is called a:
选项：
A:Journal.
B:Book of original entry.
C:General Journal.
D:Balance column journal.
E:Ledger.
答案: 【Ledger.】

12、 问题:The first step in the processing of a transaction is to analyze the transaction and source documents
选项：
A:正确
B:错误
答案: 【正确】

13、 问题:Preparation of a trial balance is the first step in the analyzing and recording process.
选项：
A:正确
B:错误
答案: 【错误】

14、 问题:Source documents provide evidence of business transactions and are the basis for accounting entries. 
选项：
A:正确
B:错误
答案: 【正确】

15、 问题:Items such as sales tickets, bank statements, checks, and purchase orders are source documents. 
选项：
A:正确
B:错误
答案: 【正确】

16、 问题:An account is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item. 
选项：
A:正确
B:错误
答案: 【正确】

17、 问题:Withdrawals by the owner are a business expense
选项：
A:正确
B:错误
答案: 【错误】

18、 问题: Unearned revenues are revenues.
选项：
A:正确
B:错误
答案: 【错误】

19、 问题:Cash withdrawn by the owner of a proprietorship should be treated as an expense of the business.
选项：
A:正确
B:错误
答案: 【错误】

20、 问题:When a company provides services for which cash will not be received until some future date, the company should record the amount charged as unearned revenue. 
选项：
A:正确
B:错误
答案: 【错误】

21、 问题:An account balance is the difference between the debits and credits for an account including any beginning balance. 
选项：
A:正确
B:错误
答案: 【正确】

22、 问题:Debit means the right side of an account.
选项：
A:正确
B:错误
答案: 【错误】

23、 问题: In a double-entry accounting system, the total amount debited must always equal the total amount credited. 
选项：
A:正确
B:错误
答案: 【正确】

24、 问题:Increases in liability accounts are recorded as debits（借方）.
选项：
A:正确
B:错误
答案: 【错误】

25、 问题:Debits(借方) increase asset and expense accounts.
选项：
A:正确
B:错误