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[主观题]

ABC Co. Ltd. purchased a car for $12 000, making a down payment of $5 000 cash and signing

a $7 000 note payable due in 60 days. Which of the following is not correct？______.

A．Total assets increased by $12 000.

B．Total liabilities increased by $7 000.

C．From the viewpoint of a short-term creditor, this transaction makes the business less solvent.

D．This transaction had no immediate effect on the owner's equity in the business.

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发布时间：2020-11-01

更多“ABC Co. Ltd. purchased a car for $12 000, making a down payment of $5 000 cash and signing”相关的问题

第1题

某提单显示：Shipper : ABC IMP.＆EXP.CO.,LTD. Consignee : TO ORDER Notify Party: SHANGHAI I

某提单显示：Shipper : ABC IMP.＆EXP.CO.,LTD.

Consignee : TO ORDER

Notify Party: SHANGHAI INTERNATIONAL CO.,LTD.

请问：

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第2题

信用证条款： APPLICANT:ABC CO. BENEFICIARY:GD TRADING CO.,LTD. DOCUMENTS REQUIRED:FULL SET OF CLEA

信用证条款：

APPLICANT:ABC CO.

BENEFICIARY:GD TRADING CO.,LTD.

DOCUMENTS REQUIRED:FULL SET OF CLEAN ON BOARD BILL OF LADING CONSIGNED TO THE ORDER OF APPLICANT, MARKED FREIGHT PREPAID, NOTIFY APPLICANT.

信用证未对提单作任何其他规定，则提单的收货人应为( )。

A．TO THE ORDER OF APPLICANT

B．TO ORDER

C．TO THE ORDER OF ABC CO．

D．CONSIGNED TO THE ORDER OF APPLICANT

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第3题

ABC Co. Ltd. received payment from a customer account, with interest charges payment inclu

ded. The proper entry for ABC Co. Ltd. should be______.

A．debit Cash; credit Accounts Receivable, Interest Income

B．debit Notes Payable, Cash; credit Interest Income, Accounts Receivable

C．debit Cash; credit Cash, Interest Income

D．debit Interest Income; credit Cash

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第4题

On October 1, 2000, ABC Co. Ltd. loaned XYZ Store $300 000, receiving in exchange a nine-m

onth, 12% note receivable. ABC ends its fiscal year on December 31, and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivable from XYZ during 2001 will amount to______.

A．$9 000

B．$18 000

C．$27 000

D．$36 000

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第5题

ABC Co. Ltd. has a $3 500 account receivable from XYZ Store. On March 20, XYZ makes a part

ial payment of $2 100 to ABC.The journal entry made on March 20 by ABC to record this transaction includes,______.

A．a debit to the cash received account of $2 100

B．a credit to the Accounts Receivable account of $2100

C．a debit to the Cash account of $1 400

D．a debit to the Accounts Receivable account of $1 400

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第6题

ABC Co. Ltd. sold marketable securities costing $80 000 for $92 000 cash. In the company's

income statement and statement of cash flows, respectively, this will appear as______.

A．a $12 000 gain and a $92 000 cash receipt

B．a $92 000 gain and a $80 000 cash receipt

C．a $12 000 gain and a $80 000 cash receipt

D．a $92 000 sale and a $92 000 cash receipt

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第7题

The balance in the owner's capital account of ABC Co. Ltd. at the beginning of the year wa

s $65 000. During the year, the company earned revenue of $430 000 and incurred expenses of $360 000, the owner withdrew $50 000 in assets, and the balance of the Cash account increased by $10 000. At year-end, the company's net income and the year-end balance in the owner's capital account were, respectively______.

A．$20 000 and $95 000

B．$70 000 and $95 000

C．$70 000 and $85 000

D．$60 000 and $75 000

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第8题

Who ordered these items？A．Ms. Cara LombardiB．Xerox System Service Co., Ltd.C．Ms. Linda Ada

Who ordered these items？

A．Ms. Cara Lombardi

B．Xerox System Service Co., Ltd.

C．Ms. Linda Adams

D．Sign Q Office Supplies Co., Ltd.