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【目的】分析会计账户的名称及其所归属的会计要素。 【资料】AA公司2007年6月30日有关财务内容如下： 1．由出纳人员保管的款项500元； 2．存放在银行里的款项140000元； 3．向银行借入6个月的款项180000元； 4．仓库中存放的材料380000元； 5．仓库中存放的已完工产品60000元； 6．正在加工中在产品75000元； 7．向银行借入1年以上期限的借款720000元； 8．房屋及建筑物2400000元； 9．所有者投入的资本2360000元； 10．机器设备750000元； 11．应收外单位的货款125000元； 12．应付给外单位的材料款120000元； 13．以前年度积累的未分配利润220000元； 14．欠交的税金60000元； 15．采购员预借的差旅费4500元； 16．本月实现的利润140000元； 17．运输部门运货用的卡车80000元： 18．专利权一项220000元； 19．提取的职工福利费100000元； 20．客户预付的购货款15000元； 21．欠投资者的利润200000元； 22．以前年度提取的盈余公积金120000元。 【要求】 1．判断上述各财务事项的账户名称及所属的会计要素，将结果填入表中。 2．计算该公司的资产总额、负债总额和所有者权益总额。 单位：元 序号 项目 账户名称 会计要素 资产 负债 所有者权益 1 2 3 ┇ 合计
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参考答案：
举一反三
【判断题】Retained earnings is the amount of cash retained in the entity.
A.
正确
B.
错误
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【判断题】The Clarke Company had beginning retained earnings of $20,000, net income of $1,000, and declared and paid dividends of $500. Therefore, the ending retained earnings is $21,500.
A.
正确
B.
错误
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【单选题】If you were constructing an audience-analysis questionnaire and wanted to learn why some of your listeners do not fasten their seatbelts every time they ride in a motor vehicle, which of the following...
A.
leading questions
B.
scale question
C.
open-ended question
D.
fixed-alternative question
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【判断题】The Candy Company had beginning retained earnings of $5,000, net income of $3,000, and paid dividends of $1,000 to their stockholders. Therefore, the ending retained Earnings is $7,000.
A.
正确
B.
错误
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【单选题】In a motor vehicle, who should use the seatbelt except the driver?
A.
The rear passenger
B.
Front passenger
C.
All the passengers
D.
Only the driver
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【多选题】以下属于财务报表分析内容的有( )。
A.
偿债能力分析
B.
现金流动分析
C.
资产运用效率分析
D.
获利能力分析
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【多选题】以下属于财务报表构成内容的有（ ）。
A.
资产负债表
B.
利润表
C.
会计报表附注
D.
财务情况分析
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【单选题】Big-Mouth Frog Corporation had revenues of 330,000, expenses of 200,000, and dividends of 45,000. When Income Summary is closed to Retained Earnings, the amount of the debit or credit to Retained Earn...
A.
debit of 85,000.
B.
debit of 130,000.
C.
credit of 85,000.
D.
credit of 130,000.
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【单选题】If you were constructing an audience-analysis questionnaire and wanted to learn why some of your listeners do not fasten their seatbelts every time they ride in a motor vehicle, which of the following...
A.
Leading question.
B.
Scale question.
C.
Open-ended question.
D.
Demographic question.
查看完整题目与答案
【单选题】Retained Earnings is most appropriately classified as ______.
A.
a fixed asset
B.
an intangible asset
C.
shareholder's equity
D.
a fictitious Iiability
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相关题目：
【判断题】Retained earnings is the amount of cash retained in the entity.
A.
正确
B.
错误
查看完整题目与答案
【判断题】The Clarke Company had beginning retained earnings of $20,000, net income of $1,000, and declared and paid dividends of $500. Therefore, the ending retained earnings is $21,500.
A.
正确
B.
错误
查看完整题目与答案
【单选题】If you were constructing an audience-analysis questionnaire and wanted to learn why some of your listeners do not fasten their seatbelts every time they ride in a motor vehicle, which of the following...
A.
leading questions
B.
scale question
C.
open-ended question
D.
fixed-alternative question
查看完整题目与答案
【判断题】The Candy Company had beginning retained earnings of $5,000, net income of $3,000, and paid dividends of $1,000 to their stockholders. Therefore, the ending retained Earnings is $7,000.
A.
正确
B.
错误
查看完整题目与答案
【单选题】In a motor vehicle, who should use the seatbelt except the driver?
A.
The rear passenger
B.
Front passenger
C.
All the passengers
D.
Only the driver
查看完整题目与答案
【多选题】以下属于财务报表分析内容的有( )。
A.
偿债能力分析
B.
现金流动分析
C.
资产运用效率分析
D.
获利能力分析
查看完整题目与答案
【多选题】以下属于财务报表构成内容的有（ ）。
A.
资产负债表
B.
利润表
C.
会计报表附注
D.
财务情况分析
查看完整题目与答案
【单选题】Big-Mouth Frog Corporation had revenues of 330,000, expenses of 200,000, and dividends of 45,000. When Income Summary is closed to Retained Earnings, the amount of the debit or credit to Retained Earn...
A.
debit of 85,000.
B.
debit of 130,000.
C.
credit of 85,000.
D.
credit of 130,000.
查看完整题目与答案
【单选题】If you were constructing an audience-analysis questionnaire and wanted to learn why some of your listeners do not fasten their seatbelts every time they ride in a motor vehicle, which of the following...
A.
Leading question.
B.
Scale question.
C.
Open-ended question.
D.
Demographic question.
查看完整题目与答案
【单选题】Retained Earnings is most appropriately classified as ______.
A.
a fixed asset
B.
an intangible asset
C.
shareholder's equity
D.
a fictitious Iiability
查看完整题目与答案
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