【单选题】听力原文:M: We are having a party Saturday night. Can you come? W: I wish I could. But I work at the hospital on weekends. Why can't the woman go to the party?
【单选题】听力原文:W: Hello, I'm Mary, but have we met before? M: No, I'm new here. I just started working for this company. What can we learn about the man from the conversation?
【单选题】Searching for errors of a trial balance A trial balance has total debits of $20,000 and total credits of $24,500. Which one of the following errors would create this imbalance?
A.
A $2,250 credit to Consulting Fees Earned (Revenues) in a journal entry is incorrectly posted to the ledger as a $2,250 debit, leaving the Consulting Fees Earned account with a $6,300 credit balance.
B.
A $4,500 debit to Salaries Expense in a journal entry is incorrectly posted to the ledger as a $4,500 credit, leaving the Salaries Expense account with a $750 debit balance.
C.
A $2,250 debit to Utilities Expense in a journal entry is incorrectly posted to the ledger as a $2,250 credit, leaving the Utilities Expense account with a $3,000 debit balance.
D.
A $2,250 debit posting to Accounts Receivable was posted mistakenly to Land.
E.
A $4,500 debit posting to Equipment was posted mistakenly to Cash.
F.
An entry debiting Cash and crediting Accounts Payable for $4,500 was mistakenly not posted.