会计学原理：会计记账方法单元测试与答案.docxVIP

一、单选题 1、?An account used to record the owners investments in the business is called a(n)__________. A.liability account B. revenue account C.withdrawals account D.capital account 正确答案：D 2、?A list of all accounts and the identification number assigned to each account used by a company is called a______________. A.general journal B.chart of accounts C.journal D.trial balance 正确答案：B 3、?An asset created by prepayment of an expense is____________. A.not recorded in the accounting records until the earnings process is complete B.recorded as a credit to an unearned revenue account C.recorded as a debit to a prepaid expense account D.recorded as a debit to an unearned revenue account 正确答案：C 4、?An accountant has debited an account for $3,500 and credited a liability account for $2,000. Which of the following would be an incorrect way to complete the recording of this transaction_____________. A.credit another asset account for $1,500 B.credit the owners capital account for $1,500 C.debit another asset account for $1,500 D.credit an expense account for $1,500 正确答案：C 5、?All of the following are liability accounts except__________. A.commissions earned B.notes payable C.taxes payable D.accounts payable 正确答案：A 6、?All of the following are asset accounts except___________. A.prepaid insurance B.buildings C.supplies expense D.cash 正确答案：C 7、?A $130 credit to Office Equipment was credited to Fees Earned by mistake. By what amounts are the accounts under- or overstated as a result of this error? A.Office Equipment, overstated $130; Fees Earned, overstated $130. B.Office Equipment, understated $260; Fees Earned, overstated $130. C.Office Equipment, understated $130; Fees Earned, overstated $130. D.Office Equipment, overstated $260; Fees Earned, understated $130. 正确答案：A 8、?A credit entry_______________. A.decreases asset and expense accounts, and increases liability, owners capital, and revenue accounts B.is recorded on the left side of a T-account C.is always an increase in an account