2024智慧树网课答案 会计学原理（英） 最新完整智慧树知到满分章节测试答案

第一章 单元测试

1、 问题:The purchase of store equipment for cash reduces the equity by an equal amount.（ ）
选项：
A:对
B:错
答案: 【
错
】

2、 问题:Bumi Corporation purchased an investment in the ordinary shares of another corporation for Rp250,000,000 in 2018. The shares are actively traded on the Indonesian Stock Exchange. The fair value of the investment at December 31, 2020 is Rp268,000,000. If the company follows the fair value principle, the investment will be reported in the 2020 financial statement at （ ）
选项：
A:Rp250,000,000 on the statement of financial position.
B:Rp268,000,000 on the statement of financial position.
C:Rp250,000,000 on the retained earnings statement.
D:Rp268,000,000 on the retained earnings statement.
答案: 【
Rp268,000,000 on the statement of financial position.
】

3、 问题:The economic entity assumption requires that the activities （ ）
选项：
A:of different entities can be combined if all the entities are corporations.
B:must be reported to the Securities and Exchange Commission.
C:of a sole proprietorship cannot be distinguished from the personal economic events of its owners.
D:of an entity be kept separate from the activities of its owner.
答案: 【
of an entity be kept separate from the activities of its owner.
】

4、 问题:The basic accounting equation may be expressed as （ ）
选项：
A:Assets Equity = Liabilities.
B:Assets – Liabilities = Equity.
C:Assets = Liabilities + Equity.
D:All of these answer choices are correct.
答案: 【
All of these answer choices are correct.
】

5、 问题:On June 6, Wing Wah Inc. purchased supplies on account for HK$80,000. On June 30, the company paid half of the balance due. The June 30 payment will （ ）
选项：
A:decrease Cash and increase Supplies Expense by HK$ 80,000.
B:increase Cash and decrease Accounts Receivable by HK$40,000.
C:decrease Cash and decrease Accounts Payable by HK$40,000.
D:decrease Supplies and increase Supplies Expense by HK$40,000.
答案: 【
decrease Cash and decrease Accounts Payable by HK$40,000.
】

第二章 单元测试

1、 问题:A business’s source documents:（ ）
选项：
A:Include the chart of accounts.
B:Must be in electronic form.
C:Include the ledger.
D:Provide objective evidence that a transaction has taken place.
答案: 【
Provide objective evidence that a transaction has taken place.
】

2、 问题:Identify the account below that is classified as an asset account:（ ）
选项：
A:Accounts Payable
B:Unearned Revenue
C:Supplies
D:J. Jackson, Capital
答案: 【
Supplies
】

3、 问题:Larry Bar opened a frame shop and completed these transactions:
（1）Larry started the shop by investing $40,000 cash and equipment valued at $18,000.
（2）Purchased $70 of office supplies on credit.
（3）Paid $1,200 cash for the receptionist’s salary.
（4）Sold a custom frame service and collected $1,500 cash on the sale.
（5）Completed framing services and billed the client $200.
What was the balance of the cash account after these transactions were posted? （ ）
选项：
A:$38,700.
B:$40,300.
C:$300.
D:$41,500.
答案: 【
$40,300.
】

4、 问题:On January 1 of the current year, Jimmy’s Sandwich Company reported owner’s capital totaling
$122,500. During the current year, total revenues were $96,000 while total expenses were $85,500. Also, during the current year Jimmy withdrew $20,000 from the company. No other changes in equity occurred during the year. If, on December 31 of the current year, total assets are $196,000, the change in owner’s capital during the year was:（ ）
选项：
A:A decrease of $9,500.
B:An increase of $73,500.
C:An increase of $9,500.
D:A decrease of $30,500.
答案: 【
A decrease of $9,500.
】

5、 问题:While in the process of posting from the journal to the ledger, a company failed to post a $500 debit to the Equipment account. The effect of this error will be that: （ ）
选项：
A:The error will overstate the credits listed in the journal.
B:The trial balance will not balance.
C:The total debits in the trial balance will be larger than the total credits.
D:The error will overstate the debits listed in the journal.
答案: 【
The trial balance will not balance.
】

第三章 单元测试

1、 问题:Under the cash basis of accounting, no adjustments are made for prepaid, unearned, and accrued items. （ ）
选项：
A:对
B:错
答案: 【
对
】