1、以下哪项不是常见的账务处理程序?() A、原始凭证账务处理程序 B、汇总记账凭证账务处理程序 C、科目汇总表账务处理程序 D、日记总账账务处理程序

L. True and False Questions Decision making is a distinct management activity that should be separated from budgeting, directing, and controlling activities. (F) 2. The concept of the relevant range does not apply to fixed costs. (F) 3. A cost formula may not be valid outside the relevant range of activity ( T) 4. The high-low method is generally less accurate than the least-squares regression method for

一、资金筹集业务核算的内容和方法 二、生产准备业务核算的内容和方法 三、 产品生产业务核算的内容和方法 四、 产品销售业务核算的内容和方法 五、 财务成果业务核算的内容和方法

一、产品成本的基本内容 二、成本计算的基本要求 三、成本计算的一般程序 四、物资采购成本的计算方法 五、产品生产成本的计算方法 六、产品销售成本的计算方法

一、判断题 1.损益表是反映企业在一定期间的经营成果的报表。 2.资产负债表中,资产的排列顺序是根据重要性原则确定的。 3.企业年度损益表中“利润总额”项目应该和年末年初净资产的差额相等

Lesson 2: Economic Transactions and Accounting Equation Learning objectives This lesson begins with a discussion of the purpose of a business, including a discussion of forms of organizations. Next, the nature of business operations is discussed. The four types of businesses are discussed: service, merchandising, manufacturing, and financial services. It also

1. David Company has the following information at the year-end for the preparation of adjusting entries: a. Of the $10000 balance in unearned revenue, $7000 has been earned. b. The annual building depreciation is $20000 C. Services provided to customers at the last day of the year unbilled totally 35000. d. Rent of 3000 for the Dec. is unpaid and unrecorded

Lesson 3 Analyzing and Recording Accounting Transactions Exercises 1. Identify the effects, if any, of each of the following items of information on assets, liabilities, owners'equity, revenues, or expenses. Indicate effects with a plus or minus sign. If no adjustment is needed, write\no entry\. a. Earned $9,200 by providing services to customers in exchange for cash. b. Used cash to prepay 12 months of office rent, $2,400

Lesson 6 Accounting for Merchandising Activities Exercise Calculation and Analysis Problems 1. OSu Co. is an office-supply store. The company uses a perpetual inventory system, records purchases at net cost, and records sales revenue at full invoice price. Record the following transactions in the company's general journal

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 8 Accounting Information System Exercise Matching For each numbered item, choose the appropriate journal and write the identifying letter 1. Bought merchandise on account Sales journal 2. Sold merchandise for cash 3. Bought merchandise for cash P Purchases journal 4. Collected accounts receivable and allowed a cash discount 5. Bought store equipment on credit CR Cash receipts journal 6. Recorded accrued wages