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【单选题】
In the opening paragraph, Spanish researchers suggest thatA.
the weather system of Europe follows a strict weekly cycle.
B.
there is a great possibility of rain in Spain on weekends.
C.
rain cycles have resulted from the excessive human activities.
D.
weather interacts with human activities in a straightforward way.
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举一反三
【单选题】Adjusting entries:
A.
are needed for all balance sheet accounts.
B.
must be made on a daily basis to record supplies used during that day.
C.
are needed because errors have been made in previous journal entries.
D.
are made before the financial statements can be prepared.
【单选题】Reversing entries:
A.
are necessary when journal entries have been incorrectly recorded.
B.
are a required step in the accounting cycle.
C.
will often result in abnormal account balances in some accounts.
D.
are required only if the company uses accounting software to record journal entries.
E.
must be made before preparing the post-closing trial balance.
【单选题】Reversing entries:
A.
Are optional.
B.
Are mandatory.
C.
Correct errors in journal entries.
D.
Are required by GAAP.
E.
Are prepared on the worksheet.
【单选题】在多元线性回归分析中,t检验是用来检验
A.
回归模型的总体线性关系是否显著
B.
回归模型的各回归系数是否显著
C.
样本数据的线性关系是否显著
D.
回归方程的预测结果是否显著 y = b 0 + b 1 x 1 + b 2 x 2 + …… + b k x k + e
【单选题】All of the following regarding reversing entries are true except:
A.
Reversing entries are optional.
B.
Reversing entries are recorded in response to accrued assets and accrued liabilities that were created by adjusting entries at the end of the previous accounting period.
C.
Reversing entries are used to simplify a company's recordkeeping.
D.
Reversing entries are dated the first day of the new accounting period.
E.
Reversing entries are not the exact opposite of adjusting entries.
【单选题】The purpose of reversing entries is to:
A.
simplify the recording of certain journal entries in the future.
B.
correct an error made in a previous journal entry.
C.
ensure that closing entries have been properly posted to the ledger accounts.
D.
make certain that only permanent accounts are carried forward into the next accounting period.
E.
complete a required step in the accounting cycle.
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