损益表（income statement)

A、income, balance sheet and expenses

B、expenses, income and revenues

C、revenues, income and cash flow statement

D、financial statement , balance sheet and cash flow statement

A、income; decrease

B、income; increase

C、expense; decrease

D、expense; increase

A、财务状况表

B、预测表

C、财务摘要

D、损益表

B．ThebalancesintheIncomeStatementcreditcolumnareunearnedrevenues．

C．ThebalancesintheIncomeStatementdebitcolumnareexpenses．

D．ThedifferencebetweenthetotalsoftheIncomeStatementcolumnsisnetincomeornetloss．

E．ThenetincomeornetlossfromtheIncomeStatementcolumnsisenteredintheBalanceSheet﹠StatementofOwner’sEquitycolumns．

A、Depreciation expense

B、Interest expense

C、Income tax expense

D、Dividend expense

B．Accumulateddepreciation

C．Gainondisposalofequipmenr

D．Allowanceforuncollectibleaccounts

A、Gross profit Net profit No change No change

B、Gross profit Net profit Falls $400 Falls $400

C、Gross profit Net profit Falls $400 Rise $400

D、Gross profit Net profit No change Rises $800

此题为判断题(对，错)。