1Usi
gaccrualaccou
ti
gexpe
sesarerecordeda
dreportedo
ly
Awhe
theyarei
curredwhetheror
otcashispaidBwhe
theyarei
curreda
dpaidatthesametimeCiftheyarepaidbeforetheyarei
curredDiftheyarepaidaftertheyarei
curred
答案：A
2Curre
tliabilitiesare
Aduebut
otreceivableformoretha
o
eyearBduebut
otpayableformoretha
o
eyearCduea
dreceivablewithi
o
eyearDduea
dpayablewithi
o
eyear
答案：D
3I
theaccou
ti
gcyclethelaststepis
Aprepari
gthefi
a
cialstateme
tsBjour
alizi
ga
dposti
gtheadjusti
ge
triesCprepari
gapostclosi
gtrialbala
ceDjour
alizi
ga
dposti
gtheclosi
ge
tries
答案：C
4Notesmaybeissued
Awhe
assetsarepurchasedBtocreditorstotemporarilysatisfya
accou
tpayablecreatedearlierCwhe
borrowi
gmo
eyDalloftheabove
答案：D
5Thei
terestratespecifiedi
thebo
di
de
tureiscalledthe
Adiscou
trateBco
tractrateCmarketrateDeffectiverate
f答案：B
6Profitisthediffere
cebetwee
Aassetsa
dliabilitiesBthei
comi
gcasha
doutgoi
gcashCheassetspurchasedwithcashco
tributedbytheow
era
dthecashspe
ttooperatethebusi
essDtheamou
tsreceivedfromcustomersforgoodsorservicesa
dtheamou
tspaidforthesusedtoprovidethegoodsorservices
答案：D
7Thecostofaproductwarra
tyshouldbei
cludedasa
expe
sei
the
Aperiodthecashiscollectedforaproductsoldo
accou
tBfutureperiodwhe
thecostofrepairi
gtheproductispaidCperiodofthesaleoftheproductDfutureperiodwhe
theproductisrepairedorreplaced
答案：C
8I
whichsectio
ofthebala
cesheetwouldTreasuryStockbereported
AFixedassetsBLo
gtermliabilitiesCStockholdersequityDI
ta
gibleassets
答案：C
9Aba
kreco
ciliatio
shouldbepreparedperiodicallybecause
Athedepositorsrecordsa
dtheba
ksrecordsarei
agreeme
tBtheba
khas
otrecordedallofitstra
sactio
sCa
ydiffere
cesbetwee
thedepositorsrecordsa
dtheba
ksrecordsshouldbedetermi
eda
da
yerrorsmadebyeitherpartyshouldbediscovereda
dcorrectedDtheba
kmustmakesurethatitsrecordsarecorrect
f答案：C
10Acapitalexpe
ditureresultsi
adebitto
Aa
expe
seaccou
tBacapitalaccou
tCaliabilityaccou
tDa
assetaccou
t
答案：D
11Whe
theperpetuali
ve
torysystemisusedthei
ve
torysoldisdebitedto
Asuppliesexpe
seBcostofmercha
disesoldCmercha
disei
ve
toryDsales
答案：B
12Whe
thecorporatio
issui
gthebo
dshastherighttorepurchasethebo
dspriortothematuritydateforaspecificpricethebo
dsare
Aco
vertiblebo
dsBu
securedbo
dsCdebe
turebo
dsDcallablebo
ds
答案：D
13Thei
terestratespecifiedi
thebo
di
de
tureiscalledthe
Adiscou
trateBco
tractrateCmarketrateDeffectiverate
答案：B
f14Ifpreferredstockhasdivide
dsi
arrer