佳木斯大学语言治疗学

出自:佳木斯大学语言治疗学

根据《民法总则》的规定,下列关于自然人宣告死亡的规定正确的有( )。
·被宣告死亡的人重新出现,经本人或者利害关系人申请,人民法院应当撤销死亡宣告
·自然人被宣告死亡但是并未死亡的,不影响该自然人在被宣告死亡期间实施的民事法律行为的效力
·因意外事件下落不明宣告死亡的,宣告判决作出之日视为其死亡的日期
·被撤销死亡宣告的人有权请求依照继承法取得其财产的民事主体返还财产

《民法总则》规定,非营利法人包括( )。
·事业单位
·基金会
·社会团体
·社会服务机构

根据《民法总则》有关民事主体行使权利的规定,下列说法正确的有( )。
·民事主体按照自己的意愿依法行使民事权利,不受干涉
·民事主体行使权利时,应当履行法律规定的和当事人约定的义务
·民事主体不得滥用民事权利损害国家利益、社会公共利益或者他人合法权益
·民事权利可以依据民事法律行为、事实行为、法律规定的事件或者法律规定的其他方式取得

《民法总则》规定,出现下列哪些情形之一,法人解散( )
·法人依法被吊销营业执照、登记证书,被责令关闭或者被撤销
·法人的权力机构决议解散
·法人章程规定的存续期间届满或者法人章程规定的其他解散事由出现
·因法人合并或者分立需要解散

《民法总则》规定,非法人组织包括( )。
·合伙企业
·个人独资企业
·村民委员会、居民委员会
·不具有法人资格的专业服务机构

根据《民法总则》的规定,下列属于知识产权的权利客体的有( )。
·集成电路布图设计
·商标
·地理标志
·发明、实用新型、外观设计

根据《民法总则》的规定,沉默在以下哪种前提下才可以视为意思表示( )
·符合当事人之间的交易习惯
·法律规定
·明示表示不充分
·当事人约定

Which financial statement shows whether the business earned a profit and also lists the types and amounts of the revenues and expenses ( )
· Balance sheet.
· Statement of owner’s equity.
· Cash flow statement.
· Inco me statement.

Which is the accounting guideline that requires financial statement informatioto be supported by evidence other thasomeone’s imaginatioor opinio( )
· Accounting entity principle.
· Monetary unit principle.
· Going-concerprinciple.
· Objectivity principle.

A purchase of office equipment for cash of $130 was recorded as aadditioto Offic equipment and aadditioto Liabilities. By what amounts are the accounts under- or overstated as a result of this error(“Understated” means too low, and “overstated” means too high.) ( )
· Assets , understated $130; Liabilities, overstated $130.
· Office equipment, understated $260; Liabilities, overstated $130.
· Office equipment , overstated $130; Liabilities, overstated $130.
· Assets, overstated $130; Liabilities, overstated $130.

If aaccountant forgot to record Depreciatioooffice equipment at the end of aaccounting period, which of the following would be true regarding the statements prepared at that time ( )
·The assets are overstated and owner’s equity is understate
·The assets and owner’s equity are both understate
·The assets are overstated ,net income is understated, and owner’s equity is overstate
·The assets , net income and owner’s equity are overstate

Josh’s Computer Business owns computer equipment that cost $6000 wheit was purchased three years ago. Its current book value is $2400. what is the Depreciatioexpense per year using straight-line Depreciatio( )
·800.0
·1000.0
·1100.0
·1200.0

Othe work sheet, the income statement debit columshows a total of $56500. The income statement credit columtotal is $52500 . What is the net income or net loss ( )
· The net income of this business is $4000.
· The net income of this business is $5000.
· The net loss of this business is $3000.
· The net loss of this business is $4000.

Which of the following is a characteristic of merchandise inventory ( )
· Is a long-term asset.
· Cainclude supplies.
· Is ainvested asset.
· Is a current asset.

The custodiaof a $500 petty cash fund has $62.50 icoins and currency plus $432.50 ireceipts at the end of thd month. What will the entry to replenish the petty cash fund include ( D)
· A debit to Miscellaneous Expenses for $427.50.
· A credit to Cash Over and Short for $5.00.
· A credit to Cash for $432.50.
·A credit to Cash for $437.50.

What is the accounting procedure that (1) estimates and reports bad debt expense from credit sales during the period of the sales , and (2) reports accounts receivable at the amount of cash proceeds that is expected from their collectio( D)
· Aging of accounts receivable.
· Adjustment method for uncollectible debts.
· Direct write-off method of accounting for bad debts.
· Allowance method of accounting for bad bets.

What is the term used to describe the difference betweea company’s assets and its liabilities, also referred to as the residual interest ithe assets of aentity that remains after deducting its liabilities ( )
· Net income.
· Shares.
·Ow ner’s Equity.
·Revenue.

Which of the following is another term for ownet’s equity ( )
· Net income.
· Expenses.
·html assets .
· Revenues.

Which of the following is true of the accounting entity principle ( )
· Requires that sole proprietors have unlimited liability.
·Requires that partnership income be taxed at the partnership level.
·Means that business records should be kept separately from the owner’s financial records.
·Requires that partnerships have writteagreements.

If the liabilities of a business increased $12000 during a period of time and owner’s equity ithe business decreased $2000 during the same period, the assets of the business must have increased or decreased by how much ( )
· Decreased $10000.
·Decresed $14000.
·Increased $10000.
·Increased $14000.

How do we record a liability created by the receipt of cash from customers ipayment for products or services that have not yet beedelivered to the customers ( )
· Recorede as a debit to aunearned revenue account.
· Recorded as a debit to a prepaid expense account.
· Recorded as a credit to aunearned revenue account.
· Recorded as a credit to a prepaid expense account.

During the month of February , Hal Company had cash receipts of $6500 and cash disbursements of $8000.The February 28 cash blance was $4300. What was the beginning ( February 1 ) cash balance ( )
·1500.0
·2800.0
·5800.0
·7300.0

OSeptember 30, Account payable had a normal balance of $2300. During September the account was credited for a total of $5400 and debited for a total of $3900. What was the balance ithe Accounts payable at the beginning of September ( )
· A $-0- balance.
·A$800 debit balance.
· A$800 credit balance.
· A $3800 debit balance.

Which columijournals and accounts is used to cross-reference journal and ledger entries ( )
· Account balance.
· Debit.
· Post Ref .
·Credit.

If accrued salaries were recorded oDecember 31 with a credit to Salaries Payable, what would the entry to record payment of these wages oJanuary 5 include ( )
· A debit to Cash and a credit to Salaries Payable.
· A debit to Cash and a credit to Prepaid Salaries.
· A debit to Salaries Payable and a credit to Cash.
· A debit to Salaries Payable and a credit to Salaries Expens

HCF , a finance company , lends Able Business $2400 at 5% for 3 months oDecember 1 , 2001. What should HCF’s adjusting entry oDecember 31 , 2001 include ( )
· A debit to Interest Earned for $10.
· A credit to Interest Receivable for $10.
· A credit to Interest Earned for $10.
· A debit to Cash for $10.

Aerror is indicated if the following account has a balance appearing othe post-closing trial balance: ( )
· Office Equipment.
· Accumulated Depreciation, Office Equipment.
· DepreciatioExpense, Office Equipment.
· Ted Nash , Capital.

Wallaby Company had net sales of $69400 and cost of goods sold of $360880 . What is the gross margiratio ( )
·0.0048
·1.92
·0.48
·0.52

Which one of the following qualities is related to a periodic inventory system ( )
· Gives more timely information.
· Is widely used ipractice.
· Was historically usded by companies that sold large volumes of small, low-cost items.
· Provides point of sale data.

Z-Mart recorded the following journal entry : ( )
· A return.
· A returand payment of the account payable.
· A payment of the account payable and recognitioof a cash discount taken.
· A purchase and recognitioof a cash discount taken.

What transactiocauses a debit to Sales returns and allowances and a credit to Accounts receivable ( )
· There is no such entry ; it should be a credit to Sales returns and allowances and a debit to Accounts receivable.
· This transactiois recorded by the purchaser and recognizes the returof merchandise.
· Whea customer returns merchandise to the seller, this entry is recorded by the seller.
· There is no such entry; it should be a debit to Sales returns and allowances and a credit to Accounts payabl

During the closing process, all temporary debit and credit balance accounts are close Which of the following accounts would be closed with a debit ( )
· Sales Discounts.
· Cost of Goods Sol
· Sales.
· Accumulated Deprciation.

Zimbooru Company had $12 iextra cash at the end of the day . What is the correct treatment ( )
· Credit Cash for $12.
· Debit Cash for $12
· Credit Cash Over and Short for $12.
· Debit Cash Over and Short for $12.

What are quick assets ( )
· Cash, short-term investments, prepaid expenses.
· Cash, inventory, accounts receivable.
· Cash, short-term investments, accounts receivable.
· Cash, accounts receivable, prepaid expenses.

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