【单选题】Under the net method, purchase discounts lost are:
A.
Included in purchases.
B.
Added to accounts payable.
C.
Included in interest expense.
D.
Deducted from discount income.
【单选题】Which of the following is added to net income as an adjustment under the indirect method of preparing the statement of cash flows?
A.
Salaries payable decrease.
B.
Gain on the sale of land.
C.
Loss on the sale of equipment.
D.
Accounts receivable increase.
【单选题】Under the allowance method of recognizing uncollectible accounts, the entry to recognize the collection of a previously written off uncollectible account
B.
has no effect on the allowance for doubtful accounts.
C.
decreases the allowance for doubtful accounts.
D.
increases the allowance for doubtful accounts.
【单选题】敦煌曲子词中有这样的诗句:“满眼风波多闪烁,看山恰似走来迎,仔细看山山不动,是船行。”其中“看山恰似走来迎”和“是船行”所选的参考系分别是( ) A .船和山 B .山和船 C .地面和山 D .河岸和流水
【单选题】Under the allowance method of recognizing uncollectible accounts, the entry to write off an uncollectible account
A.
increases the allowance for doubtful accounts.
B.
has no effect on the allowance for doubtful accounts.
C.
has no effect on net income.
【单选题】Under the equity method of accounting for a stock investment, cash dividends received are considered a reduction of the investee's net assets.
【单选题】The entry to write off an account receivable under the allowance method will:
B.
have no effect on net income.
C.
increase total assets.
【判断题】Under the equity method, the investor applies his percentage of ownership in recording his share of the investee's net income, but not dividends.