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[主观题]

On October 1, Wong Company established a petty cash fund of $500. The journal entry to

record the replenishment of the fund for $350 at the end of October includes: ().

A、A debit to Petty Cash of $350.

B、A credit to Cash of $350.

C、A debit to various expenses of $150.

D、No journal entry; an entry is needed only when the petty cash fund is created or discontinued.

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更多“On October 1, Wong Company established a petty cash fund of $500. The journal entry to”相关的问题

第1题

Riley acquired a non-current asset on 1 October 2009 at a cost of $100,000 which had
Riley acquired a non-current asset on 1 October 2009 at a cost of $100,000 which had

Riley acquired a non-current asset on 1 October 2009 at a cost of $100,000 which had a useful economic life of ten years and a nil residual value.The asset had been correctly depreciated up to 30 September 2014.At that date the asset was damaged and an impairment review was performed.On 30 September 2014, the fair value of the asset less costs to sell was $30,000 and the expected future cash flows were $8,500 per annum for the next five years.

The current cost of capital is 10% and a five year annuity of $1 per annum at 10% would have a present value of $3·79

What amount would be charged to profit or loss for the impairment of this asset for the year ended 30 September 2014().

A、$17,785

B、$20,000

C、$30,000

D、$32,215

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第2题

英国的________,他的设计来源于对古着服装的收藏

A、Nigel Cabourn

B、Jamie Wong

C、Roland Sands

D、Christophe Loiron

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第3题

A company had $20 million of capitalised development expenditure at cost brought forwa
rd at 1 October 20X7 in respect of products currently in production and a new project began on the same date.

The research stage of the new project lasted until 31 December 20X7 and incurred $1.4 million of costs.From that date the project incurred development costs of $800,000 per month.On 1 April 20X8 the directors became confident that the project would be successful and yield a profit well in excess of costs.The project was still in development at 30 September 20X8.Capitalised development expenditure is amortised at 20% per annum using the straight line method.

What amount will be charged to profit or loss for the year ended 30 September 20X8 in respect of research and development costs().

A、$8,280,000

B、$6,880,000

C、$7,800,000

D、$3,800,000

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第4题

On 1 October 2013, Xplorer commenced drilling for oil from an undersea oilfield. The
extraction of oil causes damage to the seabed which has a restorative cost (ignore discounting) of $10,000 per million barrels of oil extracted. Xplorer extracted 250 million barrels of oil in the year ended 30 September 2014.Xplorer is also required to dismantle the drilling equipment at the end of its five-year licence. This has an estimated cost of $30 million on 30 September 2018. Xplorer’s cost of capital is 8% per annum and $1 has a present value of 68 cents in five years’ time.

What is the total provision (extraction plus dismantling) which Xplorer would report in its statement of financial position as at 30 September 2014 in respect of its oil operations().

A、$34,900,000

B、$24,532,000

C、$22,900,000

D、$4,132,000

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第5题

I remember he was here________ autumn of 1985, perhaps in________ October that year.

A.in; /

B.in the; the

C.in the; /

D.the; the

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第6题

In which day is Halloween celebrated()?

A.5 November

B.31 October

C.17 March

D.25 December

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第7题

Have you ever heard of a girl of 15,who has set up a company of her own? Wendy Wong is t
he girL She started the business two years ago.She has already(1)several computer games.They a reso(2)that over half a million games are sold every year.Now all of her family work in her business,and sheis (3)at school.She gets up early in the morning,and then has a talk with her family about the (4)over breakfast Every day during weekdays,she goes to school in her own car witha(5), for she is not old enough.She enjoys her school,but some of the work is too easy for her to feel(6)She usually gets "A" grades in all her(7),so the other students often ask her for (8).She finishes her homework in half an hour after her driver takes her home.After dinne she goes t.her ffice and (9)working on her computer writing games until2 a.m She does not usuallyneed so much(10)as other children.

1.A.worked

B.played

C.written

D.bought

2.A.afraid

B.popular

C.expensive

D.surprised

3.A.still

B.hardly

C.often

D.sometimes

4.A.lessons

B.friends

C.exams

D.business

5.A.doctor

B.teacher

C.driver

D.visitor

6.A.interested

B.interesting

C.uninterested

D.uninteresting

7.A.games

B.businesses

C.friends

D.subjects

8.A.money

B.help

C.grades

D.results

9.A.goes on

B.finds out

C.stops

D.hurries

10.A.food

B.sleep

C.fruit

D.pleasure

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第8题

The October 11 Guardian claimed that the rate of CO2 accumulation was increasing at an ala
rming rate in 2002 and 200

A.Y

B.N

C.NG

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第9题

At the end of September, Jack received a bill for fuel used in September. Payment is n
ot due until October 30. This transaction: ().

A、Should not be recorded in the accounting records until October

B、Causes a decrease in assets and in owners' equity in October when the bill is paid

C、Should be recorded as an expense of September, regardless of the payment date

D、Is recorded as a liability in September, but is not considered an expense until paid.

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第10题

A.In July or August.B.In September or October.C.In October or November.D.in November o

A.In July or August.

B.In September or October.

C.In October or November.

D.in November or December.

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