会计学原理：会计调整单元测试与答案.docxVIP

一、单选题 1、?The broad principle that requires expenses to be reported in the same period as the revenues that were earned as a result of the expenses is the: A.Matching principle. B.Time period principle. C.Recognition principle. D.Cash basis of accounting. 正确答案：A 2、?The approach to preparing financial statements based on recognizing revenues when they are earned and matching expenses to those revenues is: A.Accrual basis accounting. B.Revenue basis accounting. C.Cash basis accounting. D.The matching principle. 正确答案：A 3、?On June 30 Apricot Co. paid $7,500 cash for management services to be performed over a two-year period. Apricot follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. On June 30 Apricot should record: A.A debit to Cash for $7,500. B.A debit to a prepaid expense for $7,500. C. A debit to an expense for $7,500. D.A credit to a prepaid expense for $7,500. 正确答案：B 4、?On June 30 of the current calendar year, Apricot Co. paid $7,500 cash for management services to be performed over a two-year period. Apricot follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. The adjusting entry on December 31 for Apricot would include: A.A credit to a liability for $1,875. B.A debit to a prepaid expense for $5,625. C.A debit to an expense for $1,875. D.A debit to an expense for $5,625. 正确答案：C 5、?Assuming prepaid expenses are originally recorded in balance sheet accounts, the adjusting entry to record use of a prepaid expense is: A.Increase an asset; increase revenue. B.Increase an expense; decrease an asset. C.Increase an expense; increase a liability. D. Increase an expense; decrease a liability. 正确答案：B 6、?If a company mistakenly forgot to record depreciation on office equipment at the end of an accounting period, the financial statements prepared at that time would show: A. Assets and equity both understated. B.Assets overstated, net income understated, and equity overstated. C.A