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【单选题】
_____ is known to us all is that America is a developed country _____ the First World.A.
Which; belonging to
B.
as; belonging to
C.
what; belonging to
D.
It; belonging to
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举一反三
【单选题】Which of the following statements regarding adjusting entries is true?
A.
Accountants use adjusting entries to record explicit transactions at the end of each reporting period.
B.
Adjusting entries are made on a daily basis as cash is exchanged between parties.
C.
Adjusting entries have nothing to do with accrual accounting.
D.
Adjusting entries are made at periodic intervals, usually when the financial statements are about to be prepared.
E.
The recording of cash receipts from customers is an example of an adjusting entry.
【简答题】How many entries are there on the library database?
【单选题】Adjusting entries:
A.
are needed for all balance sheet accounts.
B.
must be made on a daily basis to record supplies used during that day.
C.
are needed because errors have been made in previous journal entries.
D.
are made before the financial statements can be prepared.
【单选题】All of the following regarding reversing entries are true except:
A.
Reversing entries are optional.
B.
Reversing entries are recorded in response to accrued assets and accrued liabilities that were created by adjusting entries at the end of the previous accounting period.
C.
Reversing entries are used to simplify a company's recordkeeping.
D.
Reversing entries are dated the first day of the new accounting period.
E.
Reversing entries are not the exact opposite of adjusting entries.
【单选题】The purpose of reversing entries is to:
A.
simplify the recording of certain journal entries in the future.
B.
correct an error made in a previous journal entry.
C.
ensure that closing entries have been properly posted to the ledger accounts.
D.
make certain that only permanent accounts are carried forward into the next accounting period.
E.
complete a required step in the accounting cycle.
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