现金包括外币汇票限制性选择判断题.pdfVIP

标准化测试Page1of4

本卷总成绩为46.7分(百分制)

1、单项选择题

Cashmaynotinclude:

A.Foreigncurrency

B.Moneyorders

1.1C.Restrictedcash

D.Undepositedcustomerchecks

C

√答案：C

正确答案:C

解析:无

Compensatingbalancesrepresent:

A.Fundsinabankaccountthatcantbespent

B.Balancesinapayrollcheckingaccount

1.2C.Accountsthataresubjecttobankservicecharges

D.Accountsonwhichbankspayinterest,e.g.,NOWaccounts

A

√答案：A

正确答案:A

解析:无

Inthebalancesheetattheendofitsfirstyearofoperations,DintyInc.reportedanallowanceforuncollectible

accountsof$82,000.Duringtheyear,Dintywroteoff$32,000ofaccountsreceivableithadattemptedtocollect

andfailed.Creditsalesfortheyearwere$2,200,000,andcashcollectionsfromcreditcustomerstotaled

$1,950,000.WhatbaddebtexpensewouldDintyreportinitsfirst-yearincomestatement?

A.$50,000

1.3

B.$82,000

C.$114,000

D.Cantbedeterminedfromthegiveninformation

B

×答案：B

正确答案:C

解析:无

Whenyouuseanagingscheduleapproachforestimatinguncollectibleaccounts:

A.Baddebtsexpenseismeasuredindirectly,andtheallowanceforuncollectibleaccountsbalanceismeasured

directly.

1.4

B.Baddebtsexpenseismeasuredindirectly,andtheallowanceforuncollectibleaccountsbalanceismeasured

indirectly.

C.Baddebtsexpenseismeasureddirectly,andtheallowanceforuncollectibleaccountsbalanceismeasured

标准化测试Page2of4

directly.

D.Baddeb