bookkeepers hiring test - …（簿记员的招聘测试u2026）.pdf

Bookkeepers Hiring Test Basic Test Payroll Option Depreciation Option Inventory-Perpetual Option Test Name: AIPB Hiring Test Test Form: 8 Test Points: 25.00 _________________________________________________ Name: ________________________________ Bookkeepers Hiring Test Date: _________________ Form: 8 [1]BASIC BANK01 - BAT 007 Which of the following is an asset account? A. Retained Earnings B. Unearned Revenue C. Prepaid Insurance D. Social Security Taxes Withheld [2]BASIC BANK02 - BAT 007 Which of the following is not a balance sheet account? A. Wages Payable B. Prepaid Rent C. Advertising Expense D. Unearned Revenue [3]BASIC BANK03 - OE 010 During January, 20X1, your firm, which is on the accrual basis, performed services and mailed a $2,500 invoice of which the customer promptly paid $1,600. On March 23, the customer pays the $900 balance due. How do you record receipt of the $900 balance due? A. Cash 900 Revenue 900 B. Cash 900 Accounts Receivable 900 C. Cash 2,500 Unearned Revenue 1,600 Revenue 900 D. Cash 900 Unearned Revenue 1,600 Revenue 2,500 [4]BASIC BANK04 - ABB 007