thatmeetthedefi
itio
ofa
eleme
ta
dsatisfiestherecog
itio
critera
A正确B错误
f答案：A
33Thedeclaratio
a
dissua
ceofastockdivide
ddoes
otaffectthetotalamou
tofacorporatio
sassetsliabilitiesorstockholdersequity
A正确B错误
答案：A
34Primaryusersofaccou
ti
gi
formatio
areaccou
ta
ts
A正确B错误
答案：B
35Whe
alargequa
tityofmercha
diseispurchasedareductio
allowedo
thesalepriceiscalledatradediscou
t
A正确B错误
答案：A
36Prepaidexpe
sesarea
exampleofa
expe
se
A正确B错误
答案：B
37Bo
dsaresoldatfacevaluewhe
theco
tractrateisequaltothemarketrateofi
terest
A正确B错误
答案：A
38Allpropertypla
ta
dequipme
tassetsaredepreciatedovertime
fA正确B错误
答案：B
39A
ydiffere
cebetwee
thefairmarketvaluesofthesecuritiesa
dtheircostisarealizedgai
orloss
A正确B错误
答案：B
40Ifthedebitportio
ofa
adjusti
ge
tryistoa
assetaccou
tthe
thecreditportio
mustbetoaliabilityaccou
t
A正确B错误
答案：B
41Thematchi
gco
ceptsupportsreporti
greve
uesa
drelatedexpe
sesi
thesameperiod
A正确B错误
答案：A
42I
prepari
gba
kreco
ciliatio
theamou
tofdepositsi
tra
sitisdeductedfromthebala
ceperba
kstateme
t
A正确B错误
答案：B
43Temporaryi
vestme
tsarereportedo
thebala
cesheetatcost
A正确B错误
答案：B
f44Accou
ti
gisaservicethatprovidesma
ydiffere
tuserswithfi
a
ciali
formatio
tomakeeco
omicdecisio
s
A正确B错误
答案：A
45TreasuryStockislistedi
thestockholdersequitysectio
o
thebala
cesheet
A正确B错误
答案：A
46Thebookvalueofafixedassetreportedo
thebala
cesheetreprese
tsitsmarketvalueo
thatdate
A正确B错误
答案：B
47Asaleoftreasurystockmayresulti
adecreasei
paidi
capitalAlldecreasesshouldbechargedtothePaidI
CapitalfromSaleofTreasuryaccou
t
A正确B错误
答案：B
48Thetwomai
sourcesofstockholdersequityarei
vestme
tsco
tributedbystockholdersa
d
eti
comeretai
edi
thebusi
ess
A正确B错误
答案：A
f49Thediffere
cebetwee
Accou
tsReceivablea
ditsco
traassetaccou
tiscalled
etrealizablevalue
A正确B错误
答案：A
50Ifafirmhasaquickratioof1thesubseque
tpayme
tofa
accou
tpayablewillcausetheratiotoi
crease
A正确B错误
答案：B
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