大师作文网会计英语专业的.T.T
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会计英语专业的.T.T
5.Real Losers,a diet magazine,collected $360,000 in subscription revenue in May.
Each subscriber will receive an issue of the magazine for each of the next 12 months,
beginning with the June issue.The company uses the accrual method of accounting.
What is the balance in the Unearned revenue account at the end of December?
A) $150,000
B) $330,000
C) $360,000
D) $0
6.Pattie's Event Planning Service has just prepared the unadjusted trial balance,
which shows the following balances:
Salary expense:Debit $8,000
Service revenues:Credit $3,000
Interest expense:0
On the first day of January,Pattie borrowed $1,800 on a one-year note payable
bearing interest at 4% per year.The note specifies that principal and interest is to be
paid in full at the end of the one-year period.On June 30,the adjusted trial balance
will show what amount for Interest expense?
A) Debit balance of $36
C) Debit balance of $72
B) Credit balance of $36
D) Debit balance of $6
11.Which of the following describes preferred stock?
A) Stock that sells for a very high price
B) Stock that is sold to employees of the company as a performance incentive
C) Stock that is purchased by the corporation for investment purposes
D) Stock which gives shareholders certain preferences and advantages over common
stock
.
5.Real Losers,a diet magazine,collected $360,000 in subscription revenue in May.
Each subscriber will receive an issue of the magazine for each of the next 12 months,
beginning with the June issue.The company uses the accrual method of accounting.
What is the balance in the Unearned revenue account at the end of December?
A) $150,000
B) $330,000
C) $360,000
D) $0
6.Pattie's Event Planning Service has just prepared the unadjusted trial balance,
which shows the following balances:
Salary expense:Debit $8,000
Service revenues:Credit $3,000
Interest expense:0
On the first day of January,Pattie borrowed $1,800 on a one-year note payable
bearing interest at 4% per year.The note specifies that principal and interest is to be
paid in full at the end of the one-year period.On June 30,the adjusted trial balance
will show what amount for Interest expense?
A) Debit balance of $36
C) Debit balance of $72
B) Credit balance of $36
D) Debit balance of $6
11.Which of the following describes preferred stock?
A) Stock that sells for a very high price
B) Stock that is sold to employees of the company as a performance incentive
C) Stock that is purchased by the corporation for investment purposes
D) Stock which gives shareholders certain preferences and advantages over common
stock
.
擦 有点困难~~~
再问： T.T老师给的考试范围但就不给答案。。做的都晕死。。
再答： 5。收集真正的输家，一本饮食杂志，订阅收入360,000美元 在未来12个月内，每个用户将收到一封期杂志 六月号开始。本公司采用权责发生制的会计方法。 在12年底预收收入帐户的平衡是什么？ ）150000美元 B）330000美元 C）$ 360,000 ð）$ 0 6。馅饼的事件规划服务已经刚刚准备未经调整试验平衡， 这显示结余如下： 工资费用：借记8000美元 服务收入：信贷3000美元 利息费用：0 一月的第一天，小馅饼借来1800美元一个为期一年的注意应付 轴承每年4％的利息。说明指定要 全额支付本金及利息，在一年内结束。6月30日，调整后的审判平衡 会显示多少利息支出呢？ A）借方余额$ 36 Ç）$ 72 乙借方余额）$ 36 ð 信贷余额）借记平衡6美元11.Which以下描述优选股票型？A）股份，售价非常高的价格购买B）股份出售给公司的员工表现奖励ç）股票由公司作投资用途D）股份赋予股东超过普通股的某些喜好和优势。
再问： T.T老师给的考试范围但就不给答案。。做的都晕死。。
再答： 5。收集真正的输家，一本饮食杂志，订阅收入360,000美元 在未来12个月内，每个用户将收到一封期杂志 六月号开始。本公司采用权责发生制的会计方法。 在12年底预收收入帐户的平衡是什么？ ）150000美元 B）330000美元 C）$ 360,000 ð）$ 0 6。馅饼的事件规划服务已经刚刚准备未经调整试验平衡， 这显示结余如下： 工资费用：借记8000美元 服务收入：信贷3000美元 利息费用：0 一月的第一天，小馅饼借来1800美元一个为期一年的注意应付 轴承每年4％的利息。说明指定要 全额支付本金及利息，在一年内结束。6月30日，调整后的审判平衡 会显示多少利息支出呢？ A）借方余额$ 36 Ç）$ 72 乙借方余额）$ 36 ð 信贷余额）借记平衡6美元11.Which以下描述优选股票型？A）股份，售价非常高的价格购买B）股份出售给公司的员工表现奖励ç）股票由公司作投资用途D）股份赋予股东超过普通股的某些喜好和优势。