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【单选题】
根据我国有关法律规定，在公司制企业中，对本单位会计工作负责的单位负责人应当是( )。A.
董事长
B.
总经理
C.
股东大会
D.
财务总监
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举一反三
【单选题】Which of the following statements is false? ______.
A.
To increase cash, debit the account
B.
To increase revenue, credit the account
C.
To decrease a receivable, debit the account
D.
To increase a receivable, debit the account
【判断题】Reference to the author of the original text in the paraphrase should be presented explicitly.
A.
正确
B.
错误
【单选题】A debit memorandum is:
A.
Required whenever a journal entry is recorded.
B.
The source document for the purchase of merchandise inventory.
C.
Required when a purchase discount is granted.
D.
The document a buyer issues to inform the seller of a debit made to the seller's account in the buyer's records.
E.
Not necessary in a perpetual inventory system.
【单选题】An account will have a debit balance if:
A.
the amount of the credits exceeds the amount of the debits.
B.
the amount of the debits exceeds the amount of the credits.
C.
the account has more debit entries than credit entries.
D.
it is a liability account.
【单选题】Which of the following statements concerning a debit entry is incorrect?
A.
Debit entries record increase in asset.
B.
Debit entries record increase in expenses.
C.
Debit entries record increase in income.
D.
Debit entries record decrease in capital or liabilities.
【单选题】Which of these accounts has a normal debit balance?
A.
Rent Expense
B.
Withdrawals
C.
Service Revenue
D.
Both A and B have a normal debit balance
【单选题】The author suggests that the basic role of the teacher in the educational system should be ______.
A.
as a lecturer
B.
that of a technologist
C.
as the source of knowledge
D.
much more than that of classroom teaching
【单选题】Which of these accounts has a normal debit balance( )
A.
Expense
B.
Cash in bank
C.
Service Revenue
D.
Both A and B have a normal debit balance
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