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发表于 2007-3-30 14:01:02
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Self-Study Quiz: True/false
To receive instant feedback for this self-study quiz, click the Check Answers button. Self-study quizzes are not recorded in your course gradebook, and you may take them as many times as you like. These questions are specific to your textbook and have been provided to reinforce chapter materials.
This activity contains 10 questions.
Management accounting focuses on information for external decision-makers such as creditors and investors.
True
False
The sole trader is responsible for settling the debts of the business if there are insufficient proceeds from the sale of the business.
True
False
In 1970 a company purchased a piece of land for $2 000. The accountant believes that the current market value of the land is $100 000. The amount reported on the current balance sheet for land should be $100 000 according to the cost principle.
True
False
All receivables are assets and all payables are liabilities.
True
False
The balance sheet reports revenues and expenses, and net profit.
True
False
A business becomes a company when it fulfils certain legal requirements and is registered by the ASIC.
True
False
Under the going concern principle, accountants assume that a business will cease to operate in the foreseeable future.
True
False
The International Accounting Standards Board (IASB) sets international financial reporting standards (IFRSs) which are used as the basis for equivalent Australian Accounting Standards (AIFRSs).
True
False
Because economic booms and downturns affect a business, an accountant needs to record them as transactions.
True
False
The cash flow statement reports the amount of cash coming in and the amount of cash going out during a period.
True
False
________________________________________
1.
Management accounting focuses on information for external decision-makers such as creditors and investors.
Your Answer: True
Correct Answer: False
Incorrect. Management accounting focuses on information for internal decision-makers such as top management.
________________________________________
2.
The sole trader is responsible for settling the debts of the business if there are insufficient proceeds from the sale of the business.
Your Answer: True
Correct
________________________________________
3.
In 1970 a company purchased a piece of land for $2 000. The accountant believes that the current market value of the land is $100 000. The amount reported on the current balance sheet for land should be $100 000 according to the cost principle.
Your Answer: True
Correct Answer: False
Incorrect. The cost principle states assets should be recorded at their actual cost. In this situation, land should be recorded at $2 000 which is the actual cost when purchased.
________________________________________
4.
All receivables are assets and all payables are liabilities.
Your Answer: True
Correct
________________________________________
5.
The balance sheet reports revenues and expenses, and net profit.
Your Answer: True
Correct Answer: False
Incorrect. The balance sheet reports assets, liabilities, and owner\'s equity accounts while the income statement reports revenues, expenses, and net profit.
________________________________________
6.
A business becomes a company when it fulfils certain legal requirements and is registered by the ASIC.
Your Answer: True
Correct
________________________________________
7.
Under the going concern principle, accountants assume that a business will cease to operate in the foreseeable future.
Your Answer: True
Correct Answer: False
Incorrect. Under this principle, accountants assume that the business will continue operating for the foreseeable future.
________________________________________
8.
The International Accounting Standards Board (IASB) sets international financial reporting standards (IFRSs) which are used as the basis for equivalent Australian Accounting Standards (AIFRSs).
Your Answer: True
Correct
________________________________________
9.
Because economic booms and downturns affect a business, an accountant needs to record them as transactions.
Your Answer: True
Correct Answer: False
Incorrect. Accountants only record events with effects that can be measured reliably as transactions.
________________________________________
10.
The cash flow statement reports the amount of cash coming in and the amount of cash going out during a period.
Your Answer: True
Correct
Decision-makers need information. Which of the following groups rely on accounting information for decision-making?
Managers
Investors
Creditors
All of the above
Which type of business organisation is a separate legal entity whose owners are not personally liable for the debts of the business?
Proprietorship
Partnership
Company
All of the above
A car has an asking price of $20 000. The company representative is a good negotiator and only pays $18 000 for the car. Which accounting concept/principle requires the car be recorded at $18 000 in the accounting records of the business?
Cost principle
Stable-monetary-unit concept
Going-concern concept
Entity concept
The financial statement that reports assets, liabilities and owner\'s equity is the:
Statement of changes in equity
Cash flow statement
Balance sheet
Income statement
Events are recorded by a business if assets, liabilities, or owner\'s equity are affected. Select the event(s) that should be recorded in the business records from those listed below.
Customer purchases merchandise and pays cash
Customer purchases inventory on account
Company hires an employee who starts next month
Both (a) and (b)
Select the transaction(s) that result(s) in increasing total assets for Company ABC.
Company ABC purchases office supplies on account
Company ABC pays rent expense with cash
Company ABC purchases land for cash
Both (b) and (c) increase total assets
Select the transaction(s) that result(s) in increasing total owner\'s equity for a child care company.
The owner invests $10 000 of her own money to start the business.
The child care company provides child care services and earns $5 000 of revenue
Company ABC pays rent expense of $2 000
Both (a) and (b) increase total owner\'s equity
Using the following information, calculate total assets: cash $10 000, accounts receivable $3 000, accounts payable $4 000, and equipment $20 000.
$26 000
$33 000
$29 000
$37 000
Using the following information, calculate net profit: sales revenues $10 000, wage expense $4 000, accounts payable $1 000, and rent expense $2 000.
$3 000
$4 000
$6 000
None of the above
The two financial statement reporting net profit are the:
Income statement and statement of changes in equity
Balance sheet and cash flow statement
Income statement and balance sheet
Statement of changes in equity and cash flow statement
1.
Decision-makers need information. Which of the following groups rely on accounting information for decision-making?
Your Answer: Investors
Correct Answer: All of the above
Incorrect. Investors use accounting information for decision-making but so do managers and creditors.
________________________________________
2.
Which type of business organisation is a separate legal entity whose owners are not personally liable for the debts of the business?
Your Answer: Partnership
Correct Answer: Company
Incorrect. Partners are personally liable for business debts.
________________________________________
3.
A car has an asking price of $20 000. The company representative is a good negotiator and only pays $18 000 for the car. Which accounting concept/principle requires the car be recorded at $18 000 in the accounting records of the business?
Your Answer: Entity concept
Correct Answer: Cost principle
Incorrect. The cost principle requires assets to be recorded at their actual cost.
________________________________________
4.
The financial statement that reports assets, liabilities and owner\'s equity is the:
Your Answer: Balance sheet
Correct
________________________________________
5.
Events are recorded by a business if assets, liabilities, or owner\'s equity are affected. Select the event(s) that should be recorded in the business records from those listed below.
Your Answer: Customer purchases merchandise and pays cash
Correct Answer: Both (a) and (b)
Incorrect. Both transactions (a) and (b) should be recorded since both affect assets, liabilities or owner\'s equity.
________________________________________
6.
Select the transaction(s) that result(s) in increasing total assets for Company ABC.
Your Answer: Company ABC pays rent expense with cash
Correct Answer: Company ABC purchases office supplies on account
Incorrect. The payment of cash decreases assets.
________________________________________
7.
Select the transaction(s) that result(s) in increasing total owner\'s equity for a child care company.
Your Answer: The child care company provides child care services and earns $5 000 of revenue
Correct Answer: Both (a) and (b) increase total owner\'s equity
Incorrect. The answer is both (a) and (b). Earning revenues increases total owner\'s equity, but so does the owner\'s investment in (a).
________________________________________
8.
Using the following information, calculate total assets: cash $10 000, accounts receivable $3 000, accounts payable $4 000, and equipment $20 000.
Your Answer: $37 000
Correct Answer: $33 000
Incorrect. Accounts payable is a liability and not an asset.
________________________________________
9.
Using the following information, calculate net profit: sales revenues $10 000, wage expense $4 000, accounts payable $1 000, and rent expense $2 000.
Your Answer: $6 000
Correct Answer: $4 000
Incorrect. Revenues of $10 000 less expenses of $6 000 equal net profit of $4 000.
________________________________________
10.
The two financial statement reporting net profit are the:
Your Answer: Income statement and balance sheet
Correct Answer: Income statement and statement of changes in equity
Incorrect.
The type of business organisation that has two or more owners and does not issue ordinary shares is the __________.
Partnership
Proprietorship
Proprietorships and partnerships
Company
Accounts payable, rent payable, and wages payable are all classified as __________ on the balance sheet.
Liabilities
Payables
Assets
Owner\'s equity
Accounts receivable and interest receivable are both classified as __________ on the balance sheet.
Liabilities
Assets
Expenses
Owner\'s equity
An investor wants to review the cash inflows and cash outflows of an entity. The financial statement the investor should consult is the ___________.
Balance sheet
Statement of changes in equity
Cash flow statement
Income statement
An investor wants to review the revenues and expenses of a business. The financial statement the investor should consult is the __________.
Statement of changes in equity
Cash flow statement
Balance sheet
Income Statement
The concept that defines the period of time for which accounting data is collected is __________.
Matching
Accounting period
Cost
Entity
The economic resources of a business that are expected to be of benefit in the future are ________________________.
Revenues
Cash inflows
Owner\'s equity
Assets
Amounts that are earned by delivering goods and services to customers are called _______________.
Revenues
Cash inflows
Owner\'s equity
Assets
The financial statement that lists the entity\'s assets, liabilities and owner\'s equity as of a specific date, usually the end of a month or a year, is called ______________________.
The balance sheet
The statement of changes in equity
The income statement
The cash flow statement
Management accounting focuses on information for internal decision-makers such as _______________.
Individuals and creditors
Top executives, department heads, university deans and hospital administrators.
Taxing authorities
Government regulatory agencies
Summary of Results
20% Correct of 10 questions:
2 correct: 20%
8 incorrect: 80%
________________________________________
1.
The type of business organisation that has two or more owners and does not issue ordinary shares is the __________.
Your Answer: Partnership
Correct
________________________________________
2.
Accounts payable, rent payable, and wages payable are all classified as __________ on the balance sheet.
Your Answer: Payables
Correct Answer: Liabilities
Incorrect. Payable accounts are classified as liabilities.
________________________________________
3.
Accounts receivable and interest receivable are both classified as __________ on the balance sheet.
Your Answer: Expenses
Correct Answer: Assets
Incorrect. Receivable accounts are classified as assets.
________________________________________
4.
An investor wants to review the cash inflows and cash outflows of an entity. The financial statement the investor should consult is the ___________.
Your Answer: Income statement
Correct Answer: Cash flow statement
Incorrect. The income statement presents a summary of an entity\'s revenue and expenses while cash inflows and outflows are reported on the cash flow statement.
________________________________________
5.
An investor wants to review the revenues and expenses of a business. The financial statement the investor should consult is the __________.
Your Answer: Statement of changes in equity
Correct Answer: Income Statement
Incorrect. The statement of changes in equity presents a summary of changes that occurred in the entity owner\'s equity during a specific time. Revenues and expenses are reported on the income statement.
________________________________________
6.
The concept that defines the period of time for which accounting data is collected is __________.
Your Answer: Cost
Correct Answer: Accounting period
Incorrect. The cost principle states that accounting measures are based upon transaction costs. The time period concept defines the period of time for which accounting data are collected.
________________________________________
7.
The economic resources of a business that are expected to be of benefit in the future are ________________________.
Your Answer: Cash inflows
Correct Answer: Assets
Incorrect. Assets are the economic resources of a business that are expected to be of benefit in the future.
________________________________________
8.
Amounts that are earned by delivering goods and services to customers are called _______________.
Your Answer: Assets
Correct Answer: Revenues
Incorrect. Assets are the economic resources of a business that are expected to be of benefit in the future. Revenues are the amounts that are earned by delivering goods and services to customers.
________________________________________
9.
The financial statement that lists the entity\'s assets, liabilities and owner\'s equity as of a specific date, usually the end of a month or a year, is called ______________________.
Your Answer: The income statement
Correct Answer: The balance sheet
Incorrect. The income statement presents a summary of an entity\'s revenue and expenses. The balance sheet lists the entity\'s assets, liabilities and owner\'s equity as of a specific date, usually the end of a month or a year.
________________________________________
10.
Management accounting focuses on information for internal decision-makers such as _______________.
Your Answer: Top executives, department heads, university deans and hospital administrators.
Correct
activity contains 10 questions.
The cash account contains a grouping of all accounts.
True
False
Assets are on the opposite side of the equation from liabilities and owner\'s equity.
True
False
The normal balance of an account can be either a debit or a credit, whichever increases the account.
True
False
Debits in the journal are posted as credits in the ledger.
True
False
The trial balance is a financial statement.
True
False
Posting means transferring the amounts from the ledger to the trial balance.
True
False
Owner\'s equity accounts normally have a credit balance.
True
False
Each transaction affects at least two accounts.
True
False
Entering the transactions in the journal is also known as making the journal entry.
True
False
In the journal, the title of the account debited should be indented slightly.
True
False
________________________________________
1.
The cash account contains a grouping of all accounts.
Your Answer: False
Correct
________________________________________
2.
Assets are on the opposite side of the equation from liabilities and owner\'s equity.
Your Answer: True
Correct
________________________________________
3.
The normal balance of an account can be either a debit or a credit, whichever increases the account.
Your Answer: True
Correct
________________________________________
4.
Debits in the journal are posted as credits in the ledger.
Your Answer: False
Correct
________________________________________
5.
The trial balance is a financial statement.
Your Answer: True
Correct Answer: False
Incorrect. The trial balance is not a financial statement presented to investors and creditors outside the firm. It is only a tool for summarising ending account balances for internal use.
________________________________________
6.
Posting means transferring the amounts from the ledger to the trial balance.
Your Answer: True
Correct Answer: False
Incorrect. Posting means transferring the amounts from the journal to the accounts in the ledger.
________________________________________
7.
Owner\'s equity accounts normally have a credit balance.
Your Answer: True
Correct
________________________________________
8.
Each transaction affects at least two accounts.
Your Answer: False
Correct Answer: True
Incorrect. The double-entry system means that each transaction affects at least two accounts.
________________________________________
9.
Entering the transactions in the journal is also known as making the journal entry.
Your Answer: True
Correct
________________________________________
10.
In the journal, the title of the account debited should be indented slightly.
Your Answer: True
Correct Answer: False
Incorrect. The title of the account credited should be indented slightly.
After posting is complete, a summary of all ending account balances can be found by consulting the ________________________________.
Trial balance
Normal balance
Journal
Chart of accounts
Using the following information, calculate total assets: Accounts receivable $3 000, accounts payable $4 000, equipment $20 000, and sales revenue $50 000.
$23 000
$27 000
$77 000
None of the above
Which of the following account type(s) have a normal debit balance?
Asset
Liability
Expense
Both (a) and (c)
Which of the following account(s) have a normal credit balance?
Asset
Liability
Expense
Both (a) and (c)
A purchase of office supplies results in recording a decrease in cash and which of the following?
An increase in office supplies
A decrease in office supplies
A debit to office supplies
Both (a) and (c)
The payment of rent expense for this month results in a decrease in cash and which of the following?
An increase in rent expense
A decrease in rent expense
A credit to rent expense
Both (b) and (c)
Company ABC provides accounting services for a client and collects $1 000 in cash. Proving this service results in Company ABC recording an increase in cash and which of the following?
A credit to accounts receivable
A credit to service revenue
A debit to service revenue
A debit to accounts receivable
Leyton Company has a beginning cash balance of $10 000. During the accounting period, $20 000 of services were provided. $15 000 cash was received from customers and the remaining $5 000 owed was put in accounts receivable. Leyton Company paid bills totalling $8 000. Calculate the balance in the cash account at the end of the accounting period.
$17 000 debit
$7 000 debit
$22 000 credit
None of the above
McGuyver Company has a beginning credit balance in accounts payable of $200 000. During the accounting period, $50 000 of accounts payable is paid off with cash. Calculate the balance in accounts payable at the end of the accounting period.
Credit balance of $250 000
Credit balance of $50 000
Debit balance of $50 000
Credit balance of $150 000
A trial balance is a summary of all accounts and their ending balances listed either as a debit or a credit. The trial balance accounts listed below all have normal balances. Using the following information, calculate the total for the debit column: cash $1 000, sales revenue $10 000, wages expense $3 000, and accounts payable $2 000.
$4 000
$6 000
$14 000
None of the above
After posting is complete, a summary of all ending account balances can be found by consulting the ________________________________.
Your Answer: Journal
Correct Answer: Trial balance
Incorrect. The trial balance is a list of all accounts and their balances. Immediately after posting, the trial balance is up to date.
________________________________________
2.
Using the following information, calculate total assets: Accounts receivable $3 000, accounts payable $4 000, equipment $20 000, and sales revenue $50 000.
Your Answer: $27 000
Correct Answer: $23 000
Incorrect. The only asset accounts are accounts receivable and equipment, which total $23 000.
________________________________________
3.
Which of the following account type(s) have a normal debit balance?
Your Answer: Both (a) and (c)
Correct
________________________________________
4.
Which of the following account(s) have a normal credit balance?
Your Answer: Liability
Correct
________________________________________
5.
A purchase of office supplies results in recording a decrease in cash and which of the following?
Your Answer: A decrease in office supplies
Correct Answer: Both (a) and (c)
Incorrect. Both (a) and (c) are correct. As a result of the purchase, office supplies will increase. In addition, a debit is used to record the increase in office supplies, an asset account.
________________________________________
6.
The payment of rent expense for this month results in a decrease in cash and which of the following?
Your Answer: A decrease in rent expense
Correct Answer: An increase in rent expense
Incorrect. Additional rent expense will increase the rent expense account.
________________________________________
7.
Company ABC provides accounting services for a client and collects $1 000 in cash. Proving this service results in Company ABC recording an increase in cash and which of the following?
Your Answer: A credit to service revenue
Correct
________________________________________
8.
Leyton Company has a beginning cash balance of $10 000. During the accounting period, $20 000 of services were provided. $15 000 cash was received from customers and the remaining $5 000 owed was put in accounts receivable. Leyton Company paid bills totalling $8 000. Calculate the balance in the cash account at the end of the accounting period.
Your Answer: None of the above
Correct Answer: $17 000 debit
Incorrect. $10 000 + $15 000 - $8 000 = $17 000 ending debit balance.
________________________________________
9.
McGuyver Company has a beginning credit balance in accounts payable of $200 000. During the accounting period, $50 000 of accounts payable is paid off with cash. Calculate the balance in accounts payable at the end of the accounting period.
Your Answer: Credit balance of $50 000
Correct Answer: Credit balance of $150 000
Incorrect. $200 000 credit + $50 000 debit (decrease) = $150 000 ending credit balance.
________________________________________
10.
A trial balance is a summary of all accounts and their ending balances listed either as a debit or a credit. The trial balance accounts listed below all have normal balances. Using the following information, calculate the total for the debit column: cash $1 000, sales revenue $10 000, wages expense $3 000, and accounts payable $2 000.
Your Answer: $14 000
Correct Answer: $4 000
Incorrect. The only accounts with a normal debit balance are cash and wage expense, which total $4 000.
A chronological record of all transactions is found in the _______________.
Ledger
Trial balance
Journal
Chart of accounts
A list of all ledger accounts and their account numbers is called a _________.
Chart of accounts
Trial balance
Journal
Ledger
NY Company completed a tax return for a client and received $500 in cash. To record this transaction for NY Company the cash account is debited and the _________________ account is credited.
Service revenue
Tax expense
Accounts payable
Accounts receivable
NY Company purchased $300 of office supplies on account. To record this transaction for NY Company the office supplies account is debited and the ________________ account is credited.
Service revenue
Cash
Accounts receivable
Accounts payable
NY Company pays off $200 of the account payable created in Question 4. To record this transaction for NY the cash account is credited and the _________ is debited.
Service revenue
Accounts receivable
Cash
Accounts payable
The _________________ account is a record of the bills of exchange that the business expects to collect in cash.
Prepaid expenses
Cash at bank
Bills receivable
Accounts receivable
The statement that reports the business\' assets, liabilities and equity is the _______.
The trial balance
Balance sheet
Income statement
The cash flow statement
Drawings is an example of a(n) _______________ account.
Asset
Liability
Owner\'s equity
None of the above
The prepaid rent account is a(n) _________ account?
Revenue
Expense
Asset
Liability
An example of a normal credit-balance account would be_____.
Depreciation
Service revenue
Accounts receivable
Property, plant and equipment
________________________________________
1.
A chronological record of all transactions is found in the _______________.
Your Answer: Trial balance
Correct Answer: Journal
Incorrect. The trial balance is a list of all accounts with their balances. The journal provides a chronological record of all transactions.
________________________________________
2.
A list of all ledger accounts and their account numbers is called a _________.
Your Answer: Chart of accounts
Correct
________________________________________
3.
NY Company completed a tax return for a client and received $500 in cash. To record this transaction for NY Company the cash account is debited and the _________________ account is credited.
Your Answer: Accounts payable
Correct Answer: Service revenue
Incorrect. The service revenue account is credited.
________________________________________
4.
NY Company purchased $300 of office supplies on account. To record this transaction for NY Company the office supplies account is debited and the ________________ account is credited.
Your Answer: Accounts receivable
Correct Answer: Accounts payable
Incorrect. The accounts payable account is credited.
________________________________________
5.
NY Company pays off $200 of the account payable created in Question 4. To record this transaction for NY the cash account is credited and the _________ is debited.
Your Answer: Accounts receivable
Correct Answer: Accounts payable
Incorrect. The accounts payable account is debited.
________________________________________
6.
The _________________ account is a record of the bills of exchange that the business expects to collect in cash.
Your Answer: Bills receivable
Correct
________________________________________
7.
The statement that reports the business\' assets, liabilities and equity is the _______.
Your Answer: The trial balance
Correct Answer: Balance sheet
Incorrect. This lists all the accounts and their balances.
________________________________________
8.
Drawings is an example of a(n) _______________ account.
Your Answer: Asset
Correct Answer: Owner\'s equity
Incorrect. Drawings account is an example of an owner\'s equity account which decreases owner\'s equity.
________________________________________
9.
The prepaid rent account is a(n) _________ account?
Your Answer: Revenue
Correct Answer: Asset
Incorrect. Prepaid rent account is an asset account.
________________________________________
10.
An example of a normal credit-balance account would be_____.
Your Answer: Service revenue
Correct
Self-Study Quiz: True/false
To receive instant feedback for this self-study quiz, click the Check Answers button. Self-study quizzes are not recorded in your course gradebook, and you may take them as many times as you like. These questions are specific to your textbook and have been provided to reinforce chapter materials.
This activity contains 10 questions.
The cash basis of accounting has no need for adjusting entries.
True
False
The accrual basis is optional in Australia as stated in AASB 101 Presentation of Financial Statements.
True
False
All contra asset accounts have normal credit balances.
True
False
Carrying amount (Book value) refers to the selling price of an asset in the current market.
True
False
The amounts reported on the financial statements are from the adjusted trial balance.
True
False
In cash-basis accounting, transactions are not recorded until cash is received or paid.
True
False
Adjusting entries assign revenues to the period in which they are incurred and expenses to the period in which they are earned.
True
False
A prepaid expense is an account reported on the income statement.
True
False
To reflect the decline in usefulness of a non-current asset, the cost of such an asset, except land, is spread over the years of its useful life.
True
False
The accrual accounting system provides more complete information than a cash-basis accounting system.
True
False
________________________________________
1.
The cash basis of accounting has no need for adjusting entries.
Your Answer: False
Correct Answer: True
Incorrect. Because all cash transactions would be recorded during the accounting period, there are no adjusting entries needed to assign revenues and expenses to a different accounting period.
________________________________________
2.
The accrual basis is optional in Australia as stated in AASB 101 Presentation of Financial Statements.
Your Answer: True
Correct Answer: False
Incorrect. AASB 101 Presentation of Financial Statements states that the accrual basis must be used in the preparation of financial reports.
________________________________________
3.
All contra asset accounts have normal credit balances.
Your Answer: False
Correct Answer: True
Incorrect. Assets have a normal debit balance. A contra asset account has the opposite normal balance which is a credit balance.
________________________________________
4.
Carrying amount (Book value) refers to the selling price of an asset in the current market.
Your Answer: False
Correct
________________________________________
5.
The amounts reported on the financial statements are from the adjusted trial balance.
Your Answer: True
Correct
________________________________________
6.
In cash-basis accounting, transactions are not recorded until cash is received or paid.
Your Answer: True
Correct
________________________________________
7.
Adjusting entries assign revenues to the period in which they are incurred and expenses to the period in which they are earned.
Your Answer: False
Correct Answer: True
Incorrect. Adjusting entries assign revenues to the period in which they are incurred and expenses to the period in which they are earned.
________________________________________
8.
A prepaid expense is an account reported on the income statement.
Your Answer: False
Correct
________________________________________
9.
To reflect the decline in usefulness of a non-current asset, the cost of such an asset, except land, is spread over the years of its useful life.
Your Answer: False
Correct Answer: True
Incorrect. The decline in usefulness of a non-current asset is spread over the years of its useful life. This allocation is known as depreciation.
________________________________________
10.
The accrual accounting system provides more complete information than a cash-basis accounting system.
Your Answer: True
Correct
Self-Study Quiz: Multiple choice
To receive instant feedback for this self-study quiz, click the Check Answers button. Self-study quizzes are not recorded in your course gradebook, and you may take them as many times as you like. These questions are specific to your textbook and have been provided to reinforce chapter materials.
This activity contains 10 questions.
$100 000 of revenue was earned this accounting period. $90 000 was collected in cash and $10 000 remains in accounts receivable. $45 000 of expense was incurred this accounting period. $40 000 of the expense was paid for with cash and $5 000 remains in accounts payable. Using cash-basis accounting, calculate net profit for the accounting period.
$60 000
$50 000
$45 000
$55 000
When using accrual-basis accounting, which of the following principles explains in which accounting period to record an expense?
Matching principle
Cost principle
Revenue principle
Reliability principle
During the accounting period Child Care Company earned $20 000 by providing child care services. $18 000 cash was received from parents and the remaining $2 000 owed was recorded in accounts receivable. Using accrual accounting what amount of revenue should be reported for the accounting period?
$18 000
Not enough information provided
$2 000
$20 000
Bicycle Company purchased 10 bicycles for $100 each which totalled $1 000. During the accounting period six bicycles were sold. According to the matching principle, what amount of expense should be reported for the accounting period?
$1 000
$600
No expense should be reported
Not enough information provided
On 1 January, Book Store Company pays $2 400 for 12 months of insurance coverage. Which of the following is the best answer regarding the 31 January adjusting entry?
A credit to prepaid insurance for $200
A credit to cash for $200
A debit to insurance expense for $200
Both (a) and (c)
On 1 January, Book Store Company purchases equipment costing $4 000 with an estimated four-year useful life. The 31 December adjusting entry will include which of the following?
A credit to accumulated depreciation-equipment for $1 000
A credit to depreciation expense for $1 000
A credit to equipment for $1 000
A debit to equipment for $1 000
Book Store Company has a weekly payroll of $5 000 which gets paid every Friday. If 31 January falls on a Wednesday, the 31 January adjusting entry will include which of the following?
No adjustment is needed for wages on January 31
A debit to wage expense for $5 000
A debit to wage expense for $2 000
A credit to wages payable for $3 000
On 1 January, Cleaning Company received an advance payment of $3 000 for three months of cleaning services. The $3 000 was recorded as unearned cleaning revenue because the services have not yet been provided. The 31 January adjusting entry will include which of the following?
A credit to cleaning revenue for $2 000
A credit to unearned cleaning revenue for $2 000
A debit to cleaning expense for $1 000
A debit to unearned cleaning revenue for $1 000
An adjusted trial balance is a summary of all accounts and their adjusted balances listed either as a debit or a credit. Assume the following adjusted trial balance accounts all have normal balances. Calculate the total for the credit column: equipment $10 000, accumulated depreciation-equipment $4 000, sales revenue $50 000, and wage expense $8 000.
$50 000
$54 000
$58 000
None of the above
Below are selected adjusted trial balance accounts all with normal balances. Using the following information, calculate net profit: accounts receivable $10 000, land $20 000, unearned revenue $5 000, sales revenue $50 000, salary expense $8 000 and supply expense $4 000.
$38 000
$43 000
$53 000
None of the above
$100 000 of revenue was earned this accounting period. $90 000 was collected in cash and $10 000 remains in accounts receivable. $45 000 of expense was incurred this accounting period. $40 000 of the expense was paid for with cash and $5 000 remains in accounts payable. Using cash-basis accounting, calculate net profit for the accounting period.
Your Answer: $45 000
Correct Answer: $50 000
Incorrect. Cash-basis revenues of $90 000 less cash-basis expenses of $40 000 result in cash-basis net profit of $50 000.
________________________________________
2.
When using accrual-basis accounting, which of the following principles explains in which accounting period to record an expense?
Your Answer: Matching principle
Correct
________________________________________
3.
During the accounting period Child Care Company earned $20 000 by providing child care services. $18 000 cash was received from parents and the remaining $2 000 owed was recorded in accounts receivable. Using accrual accounting what amount of revenue should be reported for the accounting period?
Your Answer: $2 000
Correct Answer: $20 000
Incorrect. $20 000 of revenue should be reported. The revenue principle says to record revenue in the accounting period earned. This may not be the same accounting period cash is received.
________________________________________
4.
Bicycle Company purchased 10 bicycles for $100 each which totalled $1 000. During the accounting period six bicycles were sold. According to the matching principle, what amount of expense should be reported for the accounting period?
Your Answer: $1 000
Correct Answer: $600
Incorrect. $600. The matching principle says to match expense against the revenue earned during the accounting period. Because only six bicycles earned revenue, only the cost of six bicycles ($600) should be expensed.
________________________________________
5.
On 1 January, Book Store Company pays $2 400 for 12 months of insurance coverage. Which of the following is the best answer regarding the 31 January adjusting entry?
Your Answer: A credit to prepaid insurance for $200
Correct Answer: Both (a) and (c)
Incorrect. The answer is both (a) and (c). The adjusting entry will debit insurance expense and also credit prepaid insurance for $200.
________________________________________
6.
On 1 January, Book Store Company purchases equipment costing $4 000 with an estimated four-year useful life. The 31 December adjusting entry will include which of the following?
Your Answer: A credit to accumulated depreciation-equipment for $1 000
Correct
________________________________________
7.
Book Store Company has a weekly payroll of $5 000 which gets paid every Friday. If 31 January falls on a Wednesday, the 31 January adjusting entry will include which of the following?
Your Answer: A debit to wage expense for $5 000
Correct Answer: A credit to wages payable for $3 000
Incorrect. The adjusting entry will debit wage expense and credit wages payable for the $3 000 earned by employees during the month of January that has not yet been recorded or paid.
________________________________________
8.
On 1 January, Cleaning Company received an advance payment of $3 000 for three months of cleaning services. The $3 000 was recorded as unearned cleaning revenue because the services have not yet been provided. The 31 January adjusting entry will include which of the following?
Your Answer: A debit to cleaning expense for $1 000
Correct Answer: A debit to unearned cleaning revenue for $1 000
Incorrect. The adjusting entry will debit unearned cleaning revenue a liability account for the $1 000 of services provided, and credit cleaning revenue for the $1 000 of revenues earned during January.
________________________________________
9.
An adjusted trial balance is a summary of all accounts and their adjusted balances listed either as a debit or a credit. Assume the following adjusted trial balance accounts all have normal balances. Calculate the total for the credit column: equipment $10 000, accumulated depreciation-equipment $4 000, sales revenue $50 000, and wage expense $8 000.
Your Answer: None of the above
Correct Answer: $54 000
Incorrect. The only accounts with a normal credit balance are accumulated depreciation-equipment and sales revenue which total $54 000.
________________________________________
10.
Below are selected adjusted trial balance accounts all with normal balances. Using the following information, calculate net profit: accounts receivable $10 000, land $20 000, unearned revenue $5 000, sales revenue $50 000, salary expense $8 000 and supply expense $4 000.
Your Answer: $43 000
Correct Answer: $38 000
Incorrect. Revenues of $50 000 less expenses of $12 000 equal net profit of $38 000. Unearned revenue is a liability for services/products not yet provided.
Self-Study Quiz: Fill in the blanks
To receive instant feedback for this self-study quiz, click the Check Answers button. Self-study quizzes are not recorded in your course gradebook, and you may take them as many times as you like. These questions are specific to your textbook and have been provided to reinforce chapter materials.
This activity contains 10 questions.
The ____________ basis provides more complete accounting reports than the cash basis.
Revenue
Cash
Accrual
Adjusted
Accrued revenue is _____________.
Rent paid in advance
A revenue that has been earned but not yet received in cash.
When businesses receive cash in advance from customers
Revenue that the business has incurred but not yet paid
Equipment has a useful life of 10 years. Each year the equipment is used, a portion of the cost is expensed on the income statement. The title of this expense is ____________ expense.
Prepaid
Accumulated
Equipment
Depreciation
Unearned revenue is classified as a(n) __________ account.
Asset
Owner\'s equity
Liability
Revenue
Prepaid Rent is classified as a(n) _______________ account.
Asset
Revenue
Owner\'s equity
Liability
The _________________ standard/principle/concept states that in Australia the accrual basis must be used in the preparation of financial reports.
Cost principle
Revenue
Matching
AASB 101 Presentation of Financial Statements
Adjusting entries are needed to _____________.
Properly measure the period\'s cash-basis profit on the income statement
Make credits and debits balance if there are small discrepancies at the end of the year
Bring related asset and liability accounts to correct cash-basis balances for the balance sheet
Properly measure the period\'s accrual-basis profit on the income statement
A contra account\'s normal balance is __________.
The opposite to that of the companion account
The same as that of the companion account
Always a credit balance
Always a debit balance
_________________ is a tangible non-current asset.
A patent
Machinery
A trademark
Goodwill
Carrying amount (Book value) is __________________.
The cost of equipment minus accumulated depreciation
Initial purchase price of equipment
The current market value of this particular piece of equipment
Initial purchase price of equipment plus the cost of setting it up for production
________________________________________
1.
The ____________ basis provides more complete accounting reports than the cash basis.
Your Answer: Accrual
Correct
________________________________________
2.
Accrued revenue is _____________.
Your Answer: Rent paid in advance
Correct Answer: A revenue that has been earned but not yet received in cash.
Incorrect. Accrued revenue is revenue that has been earned but not yet received in cash.
________________________________________
3.
Equipment has a useful life of 10 years. Each year the equipment is used, a portion of the cost is expensed on the income statement. The title of this expense is ____________ expense.
Your Answer: Equipment
Correct Answer: Depreciation
Incorrect. Depreciation expense is the allocation of equipment cost to expense over the useful life of the asset.
________________________________________
4.
Unearned revenue is classified as a(n) __________ account.
Your Answer: Owner\'s equity
Correct Answer: Liability
Incorrect. Unearned revenues are created when a business collects cash from customers in advance of providing a service or product. Because the business is obligated to provide future services or products, unearned revenue is classified as a liability.
________________________________________
5.
Prepaid Rent is classified as a(n) _______________ account.
Your Answer: Owner\'s equity
Correct Answer: Asset
Incorrect. Rent paid for in advance provides a future benefit for the business and is therefore properly classified as an asset.
________________________________________
6.
The _________________ standard/principle/concept states that in Australia the accrual basis must be used in the preparation of financial reports.
Your Answer: Revenue
Correct Answer: AASB 101 Presentation of Financial Statements
Incorrect. The AASB 101 Presentation of Financial Statements standard states that in Australia the accrual basis must be used in the preparation of financial reports.
________________________________________
7.
Adjusting entries are needed to _____________.
Your Answer: Make credits and debits balance if there are small discrepancies at the end of the year
Correct Answer: Properly measure the period\'s accrual-basis profit on the income statement
Incorrect. Adjusting entries are needed to properly measure the period\'s accrual-basis profit on the income statement.
________________________________________
8.
A contra account\'s normal balance is __________.
Your Answer: Always a debit balance
Correct Answer: The opposite to that of the companion account
Incorrect. The contra account\'s normal balance is the opposite to that of the companion account.
________________________________________
9.
_________________ is a tangible non-current asset.
Your Answer: A trademark
Correct Answer: Machinery
Incorrect. A trademark is an intangible asset. Machinery is a tangible non-current asset.
________________________________________
10.
Carrying amount (Book value) is __________________.
Your Answer: Initial purchase price of equipment
Correct Answer: The cost of equipment minus accumulated depreciation
Incorrect. Carrying amount (Book value) is the cost of equipment minus accumulated depreciation |
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发表于 2007-3-30 00:21:23
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发表于 2007-3-30 12:17:37
OCUME~1ENJOYZ~1LOCALS~1Tempmsohtml1\01clip_image001.gif\" /></shape><p /></span></p></td><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 7.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 7.5pt; PADDING-BOTTOM: 7.5pt; BORDER-LEFT: #ece9d8; WIDTH: 99%; PADDING-TOP: 7.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\" width=\"99%\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 12pt\"><span lang=\"EN-AU\" style=\"FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt\">Management accounting focuses on information for external decision-makers such as creditors and investors.</span><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"><p /></span></p><table class=\"MsoNormalTable\" style=\"WIDTH: 100%; mso-cellspacing: 0cm; mso-padding-alt: 1.5pt 1.5pt 1.5pt 1.5pt\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\" border=\"0\"><tbody><tr style=\"mso-yfti-irow: 0; mso-yfti-firstrow: yes\"><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 1.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 1.5pt; PADDING-BOTTOM: 1.5pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 1.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\" nowrap=\"true\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 11.25pt; TEXT-ALIGN: right; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto\" align=\"right\"><b><span lang=\"EN-AU\" style=\"FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Verdana\">Your Answer:<p /></span></b></p></td><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 1.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 1.5pt; PADDING-BOTTOM: 1.5pt; BORDER-LEFT: #ece9d8; WIDTH: 99%; PADDING-TOP: 1.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\" width=\"99%\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 11.25pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto\"><span lang=\"EN-AU\" style=\"FONT-SIZE: 9pt; COLOR: #333333; FONT-FAMILY: Verdana\">True<p /></span></p></td><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 1.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 1.5pt; PADDING-BOTTOM: 1.5pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 1.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt\"><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"><p> </p></span></p></td></tr><tr style=\"mso-yfti-irow: 1; mso-yfti-lastrow: yes\"><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 1.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 1.5pt; PADDING-BOTTOM: 1.5pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 1.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\" nowrap=\"true\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 11.25pt; TEXT-ALIGN: right; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto\" align=\"right\"><b><span lang=\"EN-AU\" style=\"FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Verdana\">Correct Answer:<p /></span></b></p></td><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 1.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 1.5pt; PADDING-BOTTOM: 1.5pt; BORDER-LEFT: #ece9d8; WIDTH: 99%; PADDING-TOP: 1.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\" width=\"99%\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 11.25pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto\"><span lang=\"EN-AU\" style=\"FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Verdana\">False<p /></span></p></td><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 1.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 1.5pt; PADDING-BOTTOM: 1.5pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 1.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt\"><span lang=\"EN-AU\" style=\"FONT-SIZE: 10pt\"><p><font face=\"Times New Roman\"> </font></p></span></p></td></tr></tbody></table><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt\"><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"><p><font face=\"Times New Roman\"></font></p></span></p></td></tr><tr style=\"mso-yfti-irow: 2\"><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 7.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 7.5pt; PADDING-BOTTOM: 7.5pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 7.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\" colspan=\"2\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt\"><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"> <p /></span></p></td><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 7.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 7.5pt; PADDING-BOTTOM: 7.5pt; BORDER-LEFT: #ece9d8; WIDTH: 99%; PADDING-TOP: 7.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\" width=\"99%\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt\"><span lang=\"EN-AU\" style=\"FONT-SIZE: 9pt; COLOR: #990000; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt\">Incorrect. Management accounting focuses on information for internal decision-makers such as top management.</span><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"> <p /></span></p></td></tr><tr style=\"mso-yfti-irow: 3\"><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 7.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 7.5pt; PADDING-BOTTOM: 7.5pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 7.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" colspan=\"3\"><div class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center\" align=\"center\"><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"><hr align=\"center\" width=\"100%\" color=\"#aca899\" noshade=\"true\" size=\"1\" /></span></div><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt\"><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"><p /></span></p></td></tr><tr style=\"mso-yfti-irow: 4\"><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 7.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 7.5pt; PADDING-BOTTOM: 7.5pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 7.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-line-height-alt: 11.25pt\"><b><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\">2.<p /></span></b></p></td><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 7.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 7.5pt; PADDING-BOTTOM: 7.5pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 7.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt\"><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"><shape id=\"_x0000_i1036\" style=\"WIDTH: 60pt; HEIGHT: 9.75pt\" alt=\"Correct\" type=\"#_x0000_t75\"><imagedata o:href=\"http://wpscms.pearsoncmg.com/wps/media/styles/1480/_grader_/images/correct.gif\" src=\"file:///C
artnership</span><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"> <p /></span></p></td></tr></tbody></table><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt\"><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"><p /></span></p></td></tr><tr style=\"mso-yfti-irow: 2\"><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 7.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 7.5pt; PADDING-BOTTOM: 7.5pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 7.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\" colspan=\"2\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt\"><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"> <p /></span></p></td><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 7.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 7.5pt; PADDING-BOTTOM: 7.5pt; BORDER-LEFT: #ece9d8; WIDTH: 99%; PADDING-TOP: 7.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\" width=\"99%\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt\"><span lang=\"EN-AU\" style=\"FONT-SIZE: 9pt; COLOR: #333333; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt\">Correct</span><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"> <p /></span></p></td></tr><tr style=\"mso-yfti-irow: 3\"><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 7.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 7.5pt; PADDING-BOTTOM: 7.5pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 7.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" colspan=\"3\"><div class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center\" align=\"center\"><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"><hr align=\"center\" width=\"100%\" color=\"#aca899\" noshade=\"true\" size=\"1\" /></span></div><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt\"><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"><p /></span></p></td></tr><tr style=\"mso-yfti-irow: 4\"><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 7.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 7.5pt; PADDING-BOTTOM: 7.5pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 7.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-line-height-alt: 11.25pt\"><b><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\">2.<p /></span></b></p></td><td style=\"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 7.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 7.5pt; PADDING-BOTTOM: 7.5pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 7.5pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent\" valign=\"top\"><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt\"><span lang=\"EN-AU\" style=\"COLOR: black; FONT-FAMILY: Verdana\"><shape id=\"_x0000_i1036\" style=\"WIDTH: 60pt; HEIGHT: 9.75pt\" alt=\"Incorrect\" type=\"#_x0000_t75\"><imagedata o:href=\"http://wpscms.pearsoncmg.com/wps/media/styles/1480/_grader_/images/incorrect.gif\" src=\"file:///C
发表于 2007-4-13 15:43:55
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