A company pays an employee $1,000 per week for a five-day work week.

1.The adjusting entry to record the earned but unpaid salaries of workers at the end of an accounting period is: 选项： A、Debit Unpaid Salaries and credit Salaries Payable. B、Debit Salaries Payable and credit Salaries Expense. C、Debit Salaries Expense and credit Salaries Payable. D、Debit Cash and credit Salaries Expense.

2.The adjusting entry to record the earned but unpaid salaries of workers at the end of an accounting period is: 选项： A: Debit Unpaid Salaries and credit Salaries Payable.; B:Debit Salaries Payable and credit Salaries Expense.; C:Debit Salaries Expense and credit Salaries Payable.; D:Debit Cash and credit Salaries Expense.

3.The correct adjusting entry for accrued and unpaid employee salaries of $9,000 on December 31 is: （）选项： A:debit Salary Expense, $9,000; credit Cash, $9,000 B:debit Salary Expense, $9,000; credit Fees Earned, $9,000 C:debit Salary Expense, $9,000; credit Salaries Payable, $9,000 D:debit Salary Expense, $9,000; credit Prepaid Salary, $9,000

4.【单选题】When the business purchases supplies on credit, the journal will include:A. Debit to supplies and Credit to accounts payable B. Debit to supplies and Credit to cash at bank C. Debit to supplies expense and Credit to supplies D. Debit to inventory and Credit to accounts payable

5.Prior to recording adjusting entries,the Supplies account has a $450 debit balance.A physical count of supplies shows $125 of unused supplies still available.The required adjusting entry is: 选项： A:Debit Supplies $125;Credit Supplies Expense $12. B:Debit Supplies $325;Credit Supplies Expense $325. C:Debit Supplies Expense $325;Credit Supplies $325. D:Debit Supplies Expense $325;Credit Supplies $125.

6.Prior to recording adjusting entries,the Supplies account has a $450 debit balance.A physical count of supplies shows $125 of unused supplies still available.The required adjusting entry is: 选项： A: Debit Supplies $125;Credit Supplies Expense $125. B: Debit Supplies $325;Credit Supplies Expense $325. C: Debit Supplies Expense $325;Credit Supplies $325. D: Debit Supplies Expense $325;Credit Supplies $125.

7.A company has received cash for a debt that was previously written off. Which of the following is the correct double entry to record the cash received?选项： A:Debit Cash Credit Irrecoverable debts expense; B:Debit Irrecoverable debts expense Credit Accounts receivable ; C:Debit Allowance for receivables Credit Accounts receivable ; D:Debit Cash Credit Allowance for receivables

8.Prior to recording adjusting entries, the Office Supplies account has a $450 debit balance. A physical count of supplies shows $125 of unused supplies still available. The required adjusting entry is:选项： A:Debit Office Supplies $125; Credit Office Supplies Expense $125.; B:Debit Office Supplies $325; Credit Office Supplies Expense $325.; C:Debit Office Supplies Expense $325; Credit Office Supplies $325.; D: Debit Office Supplies Expense $325; Credit Office Supplies $125.; E:Debit Office Supplies Expense $125; Credit Office Supplies $125.

9.Which of the following is not an asset?选项： A:Cash ; B:Accounts Receivable ; C:Land; D:Salaries Payable

10. An example of an explicit transaction is 选项： A、 recognizing rent expense by reducing prepaid rent. B、 signing a contract to perform services in two months, at which time payment will be received. C、 cash disbursement for the payment of 6 months' insurance in advance. D、 recognizing depreciation expense. E、 accruing salaries payable at month end.

11.Sullivan, Inc., purchased supplies for $1500 during 2021. At year-end, Sullivan had $400 of supplies left. The adjusting entry should （）选项： A:debit supplies $1100 B:credit supplies $400 C:debit supplies $400 D:debit supplies expense $1100

12.If David Jones, the owner of Jones Hardware proprietorship, uses cash of the business to purchase a family automobile, the business should record this use of cash with an entry to:选项： A:Debit Salary Expense and credit Cash.; B:Debit David Jones, Salary and credit Cash.; C:Debit Cash and credit David Jones, Withdrawals.; D:Debit David Jones, Withdrawals and credit Cash.; E:Debit Automobiles and credit Cash.

13.Which of the following is incorrect about cost flows and journal entries of Labor Costs in Process Costing? 选项： A:Direct labor is transferred from the Salaries and Wages Payable account into the manufacturing overhead account; B:Direct labor costs are debited to the appropriate departmental Work in Process account depending upon where the labor was added to the production process.; C:Indirect labor costs are debited to Manufacturing Overhead.; D:Salaries and Wages Payable is credited for the corresponding amounts.

14.A company receives £500 of cash as an additional investment in the company by its owner, Mary Smith. The company's Cash account is increased and Mary Smith, Capital is increased. Should the £500 entry to the Cash account and to Mary Smith, Capital be a debit or a credit, respectively?选项： A:a debit; a debit; B:a debit; a credit ; C:a credit; a debit; D:a credit; a credit

15.Tea Mill issues ￥1,000,000 face value, 6%, 5-year bonds payable on December 31, 2018. Interest is paid semiannually each June 30 and December 31. The bonds sell at a price of 97; Tea Mill uses the straight-line method of amortizing bond discount or premium.The entry made by Tea Mill to record issuance of the bonds payable at December 31, 2018, includes: 选项： A:A debit to Cash of ￥1,000,000.; B:A debit to Discount on Bonds Payable of ￥30,000.; C:A credit to Bonds Payable of ￥970,000.; D:A credit to Bond Interest Payable of ￥30,000.

16.The entry to record the annual depreciation does not include:（）。选项： A:A debit to Accumulated Depreciation. B:A debit to Depreciation Expense. C:A credit to Accumulated Depreciation. D:other three choices are not true.

17.2. On January 1, 20X0, A company issued a $200,000, non-interest bearing note, due on January 1, 20X1, in exchange for a computer system. Assume a December 31 year-end and that the company does not prepare interim statements. The Market rate of interest is 5%. Which statement is correct?选项： A:At the issuance date, the company should Debit Note Payable 190,476.; B:At the issuance date, the company should Credit Note Payable 190,476.; C:At the issuance date, the company should Debit Note Payable 200,000.; D:At the issuance date, the company should Credit Note Payable 200,000.

18.3. On January 1, 20X0, A company issued a $200,000, interest bearing note, due on January 1, 20X1, in exchange for a computer system. Assume a December 31 year-end and that the company does not prepare interim statements. The 5% annual interest rate on the note, which approximates the market rate of interest for similar transactions. Which statement is correct?选项： A:At the issuance date, the company should Debit Note Payable 190,476.; B:At the issuance date, the company should Credit Note Payable 190,476.; C:At the issuance date, the company should Debit Note Payable 200,000.; D:At the issuance date, the company should Credit Note Payable 200,000.

19.[单选题] company employs four supervisors to oversee the fracturing production of all its products. The salaries paid to these supervisors are: A A direct labour cost B A direct production expense C A production overhead D An administration overhead

20.The journal entry needed to record direct labor used but unpaid in the Finishing Department during the month would be Debit Finished Goods Inventory; Credit Wages Payable ( ) 选项：A:对 B:错

21.Prior to recording adjusting entries,the Supplies account has a 450debitbalance.Aphysicalcountofsuppliesshows125 of unused supplies still available.The required adjusting entry is: 选项： A:Debit Supplies Expense 325;CreditSupplies125. B:Debit Supplies Expense 125;CreditSupplies125. C:Debit Supplies Expense 325;CreditSupplies325. D:Debit Supplies 125;CreditSuppliesExpense125. E:Debit Supplies 325;CreditSuppliesExpense325.

22.An attorney performs services of $1,100 for a client and receives $400 cash with the remainder on acco-unt. The journal entry for this transaction would（）选项： A:debit Cash, credit Accounts Receivable, credit Service Revenue. B:debit Cash, debit Accounts Receivable, credit Service Revenue. C:debit Cash, debit Service Revenue, credit Accounts Receivable. D:debit Cash, credit Service Revenue.

23.On August 1 of the current year, Jamie Simmons received $5,400 for legal services to be performed evenly throughout the next six months. The adjusting entry on December 31 of the current year would include a:选项： A:credit to Service Revenue of $4,500.; B:credit to Unearned Service Revenue of $4,500.; C:debit to Unearned Service Revenue of $900.; D:debit to Service Revenue of $900.