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【GGU】 CPA REVIEW

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  GGU > 金门大学会计专栏 GGU Accounting   【GGU】 CPA REVIEW  
 作者  正文： 【GGU】 CPA REVIEW 回复:6   点数:5016   1 楼  
   judge




学生
积 分：16
总数第：5 贴
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 奖惩
   【GGU】 CPA REVIEW
   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  judge  2008-07-17 15:12
TODAY'S QUESTION
An effective process of capital allocation is critical to a healthy economy, which
A. Promotes productivity.
B. Encourages innovation.
C. Provides an efficient and liquid market for buying and selling securities.
D. All of the options are correct.

   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  judge  2008-07-17 15:12
  
  2008-07-17 15:12      　 Edit 编辑文章 Quote 引用回复 View ID 查看作者资料 Send Private Message 给作者发悄悄话 Author's all Posts 查看作者的所有帖子 Delete 版主操作 删除文章

 作者  回复： Accounting top...  2 楼  
   judge




学生
积 分：20
总数第：8 贴
来 自：Unknow

 奖惩
   Accounting top...
   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  judge  2008-07-17 15:18
Accounting topics where present value-based accounting measurements are relevant include all of the following except
A. Leases.
B. Long-term assets.
C. Sinking funds.
D. Stockholders' equity.

   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  judge  2008-07-17 15:18
  
  2008-07-17 15:18      　 Edit 编辑文章 Quote 引用回复 View ID 查看作者资料 Send Private Message 给作者发悄悄话 Author's all Posts 查看作者的所有帖子 Delete 版主操作 删除文章

 作者  回复： Which is best review class for CPA???  3 楼  
   B52轰炸机




学生
积 分：6
总数第：0 贴
来 自：Unknow

 奖惩
   Which is best review class for CPA???
   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  B52轰炸机  2008-07-20 14:56

   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  B52轰炸机  2008-07-20 14:56
  
  2008-07-20 14:56      　 Edit 编辑文章 Quote 引用回复 View ID 查看作者资料 Send Private Message 给作者发悄悄话 Author's all Posts 查看作者的所有帖子 Delete 版主操作 删除文章

 作者  回复： Judge, please ...  4 楼  
   chenhan




栏目版主
积 分：67
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 奖惩
   Judge, please ...
   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  chenhan  2008-07-27 15:19
Judge, please come here, we need your help ..... and please give your answers to those questions. THX!
   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  chenhan  2008-07-27 15:19
  
  2008-07-27 15:19      　 Edit 编辑文章 Quote 引用回复 View ID 查看作者资料 Send Private Message 给作者发悄悄话 Author's all Posts 查看作者的所有帖子 Delete 版主操作 删除文章

 作者  回复： Hi,Ms Chenha: ...  5 楼  
   judge




学生
积 分：21
总数第：9 贴
来 自：Unknow

 奖惩
   Hi,Ms Chenha: ...
   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  judge  2008-07-29 13:53
Hi,Ms Chenha: Thank you for calling me back. The solution for these two questions is"D" AND "D" If you and Jumy like to do more exercises, I will post more questions here. Please let me know.
   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  judge  2008-07-29 13:53
  
  2008-07-29 13:53      　 Edit 编辑文章 Quote 引用回复 View ID 查看作者资料 Send Private Message 给作者发悄悄话 Author's all Posts 查看作者的所有帖子 Delete 版主操作 删除文章

 作者  回复： Thank you for ...  6 楼  
   chenhan




栏目版主
积 分：74
总数第：26 贴
来 自：Unknow

 奖惩
   Thank you for ...
   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  chenhan  2008-08-15 01:03
Thank you for the answers! Jumy and me hope all the students can benefit from such exercise.
   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  chenhan  2008-08-15 01:03
  
  2008-08-15 01:03      　 Edit 编辑文章 Quote 引用回复 View ID 查看作者资料 Send Private Message 给作者发悄悄话 Author's all Posts 查看作者的所有帖子 Delete 版主操作 删除文章

 作者  回复： More test Questions for you all---my friends  7 楼  
   龙头老大




毕业生
积 分：28
总数第：10 贴
来 自：Unknow

 奖惩
   More test Questions for you all---my friends
   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  龙头老大  2008-08-19 12:06
1. The financial statement that shows the financial condition of the enterprise at the end of a period is the
A. Income statement.
B. Statement of retained earnings.
C. Balance sheet.
D. Statement of cash flows.



2. All of the following accounts are increased on the credit side except
A. Common stock.
B. Dividends.
C. Retained Earnings.
D. Revenues.



3. Which of the following are reported in the stockholders' equity section of the balance sheet?
A. Revenues and expenses.
B. Dividends and retained earnings.
C. Common stock and dividends.
D. Common stock and retained earnings.



4. An optional step in the accounting cycle is the preparation of
A. The trial balance.
B. Adjusting entries.
C. Closing entries.
D. The worksheet.



5. All of the following are external events except
A. A transaction with another entity.
B. Consuming raw materials in production processes.
C. A change in the price of a good that an entity buys or sells.
D. An improvement in technology by a competitor.



6. Posting is the process of transferring items entered in a general journal to the
A. Worksheet.
B. Trial Balance.
C. General ledger.
D. Financial statements.



7. Which of the following statements about a trial balance is incorrect?
A. Its primary purpose is to prove the mathematical equality of debits and credits after posting
B. It uncovers errors in journalizing and posting.
C. It is useful in the preparation of financial statements.
D. It proves that all transactions have been recorded.



8. An adjusting entry would never include a
A. Debit to an expense account and a credit to an asset account.
B. Debit to an expense account and a credit to a liability account.
C. Debit to a liability account and a credit to a revenue account.
D. Debit to an asset account and a credit to a liability account.



9. The adjusting entry to record revenue that has been earned, but was previously recorded as unearned results in a debit to
A. An asset account and a credit to a revenue account.
B. A liability account and a credit to a revenue account.
C. An expense account and a credit to a revenue account.
D. A revenue account and a credit to an asset account.



10. If the adjusting entry for an accrued expense is not made
A. Assets will be overstated.
B. Expenses will be overstated.
C. Liabilities will be understated.
D. Owner's equity will be understated.



11. In the closing process all of the revenue and expense account balances are
transferred to the
A. Capital account.
B. Income Summary account.
C. Retained Earnings account.
D. Dividends account.



12. All of the following accounts are used with a perpetual inventory system except
A. Cost of Goods Sold.
B. Inventory.
C. Purchases.
D. Sales Revenue.



13. The post-closing trial balance consists only of
A. Asset and liability accounts.
B. Nominal accounts.
C. Revenue and expense accounts.
D. Real accounts.



14. A work sheet
A. Replaces financial statements.
B. Is a required step in the accounting cycle.
C. Causes the financial statements to be prepared on a delayed basis.
D. Is an informal device for accumulating and sorting information needed for the financial statements.



15. Which one of the following appears in both the income statement and balance
sheet columns of a work sheet?
A. Merchandise Inventory.
B. Net income.
C. Retained Earnings.
D. Sales.


   摘自 加州大学论坛旧版 (Universities in California Bulletin Board System)  龙头老大  2008-08-19 12:06
  
  2008-08-19 12:06      　 Edit 编辑文章 Quote 引用回复 View ID 查看作者资料 Send Private Message 给作者发悄悄话 Author's all Posts 查看作者的所有帖子 Delete 版主操作 删除文章
 
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