【正文】 d to the bank balance according to the bank 、deducted from the bank balance according to the bank 、added to the cash balance according to the depositor’s 、deducted from the cash balance according to the depositor’s 、Journal entries based on the bank reconciliation are required for：()A、additions to the cash balance according to the depositor’s 、deductions from the cash balance according to the depositor’s 、Both A and BD、Neither A nor BA petty cash fund is ：()A、used to pay relatively small amounts。C、reimbursed when the amount of money in the fund is reduced to predetermined minimum amount。A corporation has two equity securities，which it holds as a temporary security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporation’s balance sheet?()A、$350,000B、$320,000C、$300,000D、$270,000Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？()A、Current assetsB、Plant assetsC、InvestmentsD、None of the above1If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an : of cost of merchandise sold for the year by $7,500 of gross profit for the year by $7,500 of net ine for the year by $7,500 of net ine for the year by $7,500 inventory system employing accounting records that continuously disclose the amount of inventory is called:() inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is:() inventory merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net ine is :() a firm purchases $100,000 of bonds of Xpany at 101 plus accrued interest of $2,000 and pays broker’s missions of $50,the amount debited to Investment in X Company Bonds may be:()A.$100,000B.$101,050C.$103, of the above owner’s equity in a corporation is monly called:()’equity’ of the above a corporation reacquires its own stock ,the stock is listed on the balance sheet in the :() assets liabilities section’ equity of the above capital for a corporation may originate from which of the following sources?() estate donated to the corporation of the corporation’s own stock of the corporation’s treasury stock of the above its first year of operations,a corporation elected to use the straightline method of depreciation for financial reporting purposes and the sumoftheyearsdigits method in determining taxable the ine tax rate is 45% and the amount of depreciation expense is $60,000 under the straightline method and $100,000 under the sumoftheyearsdigits method,what is the amount of ine tax deferred to future years?()A.$18,000B.$27,000C.$45, of the above appropriation for plant expansion would be reported on the balance sheet in :() plant assets section longterm liabilities section stockholders’equity section of the above,正確的寫”T”.錯誤的寫”F” people have chosen accounting as a profession because of its many disadvantages.() may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting.() accounting equation is : Assets =Owners39。 equityand Loss, etc.() business have many same accounts.() recording voucher should be divided into three kinds—the receipt, payment and transfer voucher.() of accounting is including the original voucher.()四、經(jīng)濟業(yè)務描述題 January 1, the owner of Ann’s Delivery Service Company, Ann Moe, invested $25,000 cash to get the business January 3, the business purchased office equipment on account for $ January 5, office supplies are purchased for $450 January 10, the pany paid $700 toward what was owed on a previous January 12, delivery services were performed which resulted in delivery fees for $500, which will be paid in two January 15, the business borrows $4,000 at the bank, giving a 30 day January 17, the owner withdrew $200 cash for personal January 20, delivery services are rendered for $2,500 cash..五、段落中英互譯，這一余額代表業(yè)主在企業(yè)中的權益的賬面價值。債務可分為流動負債和長期負債。Accounting is defined broadly as the process of recording，classifiying，and summarizing data related to business transactions and events to permit informed judgement and decisions by users of the data are to a large extent of a financial nature and are frequently stated in monetary is also concerned with reporting and interpreting the 、A balance sheet presents the financial position of a business enterprise at a given financial position consists of the assets，liabilities，and owners’ balance sheet shows the financial resources a business owns，the debts that the business owes，and the residual interest of the business，which is the difference between what it owns and what it 、無形資產(chǎn)是那些對企業(yè)有用但沒有實物形態(tài)的長期資產(chǎn)。無形資產(chǎn)按取得時所花的成本入帳，并且