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中级财务会计英选择题判断题
考点一:应付票据分类,流动负债,非流动负债,非负债
D 1. Liabilities are
a. any accounts having credit balances after closing entries are made.
b. deferred credits that are recognized and measured in conformity with generally
accepted accounting principles.
c. obligations to transfer ownership shares to other entities in the future.
d. obligations arising from past transactions and payable in assets or services in the
future.
D 2. Which of the following is a current liability?
a. A long-term debt maturing currently, which is to be paid with cash in a sinking fund
b. A long-term debt maturing currently, which is to be retired with proceeds from a
new debt issue
c. A long-term debt maturing currently, which is to be converted into common stock
d. None of these
A 3. Which of the following is true about accounts payable?
1. Accounts payable should not be reported at their present value.
2. When accounts payable are recorded at the net amount, a Purchase
Discounts account will be used.
3. When accounts payable are recorded at the gross amount, a Purchase
Discounts Lost account will be used.
a. 1
b. 2
c. 3
d. Both 2 and 3 are true.
A 4. Among the short-term obligations of Lance Company as of December 31, the balance
sheet date, are notes payable totaling $250,000 with the Madison National Bank.
These are 90-day notes, renewable for another 90-day period. These notes should be
classified on the balance sheet of Lance Com
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