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更多“Double entry system”相关的问题
A.credit to Sales Returns and Allowances
B.debit to Merchandise Inventory
C.credit to Merchandise Inventory
D.debit to Cost of Merchandise Sold
The following information is relevant for questions 9 and 10
A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,
and a suspense account appeared in the company’s draft balance sheet.
Subsequent checking revealed the following errors:
(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.
Depreciation at the rate of 10% per year ($480) had been charged.
(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in the
company’s records.
(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personal
cheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entry
for the transaction. (The company does not maintain a payables ledger control account).
(4) The payments side of the cash book had been understated by $10,000.
9 Which of the above items would require an entry to the suspense account in correcting them？
A All four items
B 3 and 4 only
C 2 and 3 only
D 1, 2 and 4 only
When the Civil War ended in 1865 , the Fourteenth and Fifteenth Amendments to the Constitution adopted in 1868 and 1870 granted citizenship and right to vote to blacks but not to women. Discouraged but resolved, feminists influenced more and more women to demand this right. In 1869 the Wyoming Territory had yielded to demands by feminists, but eastern states resisted more stubbornly than before. A women' s voting bill had been presented to every Congress since 1878 but it continually failed to pass until 1920, when the Nineteenth Amendment granted women the right to vote.
With what topic is the passage primarily concerned？
A．The Wyoming Territory.
B．The Fourteenth and Fifteenth Amendments.
C．Abolitionists.
D．Women's Right to Vote.
Since then, other rich American universities have unveiled【5】initiatives. Yale, Harvard's bitterest【6】, revealed its plans on January 14th. Students whose families make【7】than $60,000 a year will pay nothing at all. Families earning up to $ 200,000 a year will have to pay an average of 10% of their incomes. The university will【8】its financial- assistance budget by 43%, to over $ 80m.
Harvard will have a similar arrangement for families making up to $180,000. That makes the price of going to Harvard or Yale【9】to attending a state-run university for middle-and upper-income students. The universities will also not require any student to take out【10】to pay for their【11】, a policy introduced by Princeton in 2001 and by the University of Pennsylvania just after Harvard's【12】. No applicant who gains admission, officials say, should feel【13】to go elsewhere because he or she can't afford the fees.
None of that is quite as altruistic as it sounds. Harvard and Yale are, after all, now likely to lure more students away from previously【14】options, particularly state-run universities,【15】their already impressive admissions figures and reputations.
The schemes also provide a【16】for structuring university fees in which high prices for rich students help offset modest prices for poorer ones and families are less【17】on federal grants and government-backed loans.
Less wealthy private colleges whose fees are high will not be able to【18】Harvard or Yale easily. But America's state-run universities, which have traditionally kept their fees low and stable, might well try a differentiated【19】scheme as they raise cash to compete academically with their private【20】. Indeed, the University of California system has already started to implement a sliding-fee scale.
(1)
A．cheap
B．reasonable
C．high
D．expensive
The family ______ (be)much pleased about the news of his entry of college．
A、The entry to accrue salaries owed to employees at the end of the period.
B、The entry to record revenue earned but not yet collected or recorded.
C、The entry to record earned portion of rent previously received in advance from a tenant.
D、The entry to write off a portion of unexpired insurance.
The coming of age of the postwar baby boom and an entry of women into the male-dominated job market have limited the opportunities of teenagers who are already questioning the heavy personal sacrifices involved in climbing Japan's rigid social ladder to good schools and jobs.
