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【单选题】ABC Company had a beginning Accounts Receivable balance of $10,000, and had $12,000 of sales on account for the month. The ending Accounts Receivable balance was $14,000. Collections on Accounts Recei...
A.
were $12,000.
B.
were $36,000.
C.
were $8,000.
D.
can’t be determined from the information given.
【判断题】The accounts receivable turnover is calculated by dividing average accounts receivable by net sales.
A.
正确
B.
错误
【单选题】Accounts receivable, 1st February 2,000 Allowance for bad debts, 1st February (Cr) 1,200 Net credit sales for February 25,000 Estimated percentage uncollectable 3% Cash collected from customers during...
A.
Dr    Allowance for bad debt Cr        Bad debt expense
B.
Dr    Accounts receivable Cr        Bad debt expense
C.
Dr    Bad debt expense Cr        Allowance for bad debt
D.
Dr    Bad debt expense Cr        Accounts receivable
【判断题】The accounts receivable turnover indicates how often accounts receivable are received and collected during the period.
A.
正确
B.
错误
【简答题】The following are common tests of details of balances or ytical procedures for the audit of accounts receivable: 1. Request 30 positive and 50 negative confirmations of accounts receivable. 2. Sel...
【单选题】不符合工业区的布局要求的是( )。
A.
组群方式布置工业企业
B.
合理分布和安排其相应的公共服务设施
C.
分散的工业企业按其性质、生产协作关系和管理组织成综合性的生产联合体
D.
工业区要协调好与交通系统的配合
【单选题】莫言的成名作是()
A.
《红高粱家族》
B.
《透明的红萝卜》
C.
《丰乳肥臀》
D.
《蛙》
【单选题】Lynn Spellman Corporation sold its accounts receivable outright to White Company, a financing company which normally buys accounts receivable of other companies without recourse. The accounts receivab...
A.
collateralized.
B.
pledged.
C.
factored.
D.
assigned.
【判断题】The accounts receivable accounts in general ledger and the subsidiary accounts receivable usually have the same account number.
A.
正确
B.
错误
【单选题】Net credit sales for June $9,000 Cash collected from customers during June $12,000 Write off accounts receivable for John $420 Reinstate accounts receivable for Paul $95 Accounts receivable balance $1...
A.
Accounts receivable of $13,000
B.
Accounts receivable of $11,800
C.
Accounts receivable of $10,000
D.
Accounts receivable of $9,580
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