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提问人:网友dfdfdf8888 发布时间:2022-01-07
[主观题]

Goods costing $300 have been sold on credit to a customer. The customer has returned 10% o

f these goods for a refund and a credit note has been issued for these goods. Which of the following journal entries correctly records this return?

A、Dr Revenue $30, Cr Receivables $30

B、Dr Revenue $30, Cr Cash $30

C、Dr Receivables $30, Cr Revenue $30

D、Dr Revenue $300, Cr Receivables $300

简答题官方参考答案 (由简答题聘请的专业题库老师提供的解答)
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第2题
A company uses standard marginal costing. Last month, when all sales were at the standard selling price, the standard contribution from actual sales was $50,000 and the following variances arose: $ Total variable costs variance 3,500 Adverse Total fixed costs variance 1,000 Favourable Sales volume contribution variance 2,000 Favourable What was the actual contribution for last month?

A、$46,500

B、$47,500

C、$48,500

D、$49,500

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第3题
Which of the following companies would be likely to use process costing rather than job-order costing? There may be more than one correct answer.

A、Scott Paper Company for Kleenex.

B、Architects.

C、Heinz for ketchup.

D、Caterer for a wedding reception.

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第4题
A raw data file is listed below. 1901 2 1905 1 1910 6 1925 1 1941 1 The following SAS program is submitted and references the raw data file above: data money; infile 'file-specification'; input year quantity; total=total+quantity; run; What is the value of total when the data step finishes executing?

A、0

B、1

C、11

D、. (missing numeric value)

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第5题
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A、backpack

B、luggage van

C、suitcase

D、truck

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第6题
For decades, arms-control talks centered on nuclear weapons. This is hardly surprising, since a single nuclear bomb can destroy an entire city. Yet, unlike smaller arms, these immensely powerful weapons have not been used in war in over 50 years.

Historian John Keegan writes: “Nuclear weapons have, since August 9, 1945, killed no one. The 50,000,000 who have died in war since that date have for the most part, been killed by cheap, mass-produced weapons and small ammunition, costing little more than the transistor radios which have flooded the world in the same period. Because small weapons have disrupted life very little in the advanced world, outside the restricted localities where drug-dealing and political terrorism flourish, the populations of the rich states have been slow to recognize the horror that this pollution has brought in its train.

Why have small arms become the weapons of choice in recent wars? Part of the reason lies in the relationship between conflict and poverty. Most of the wars fought during the 1990s took place in countries that are poor----too poor to buy sophisticated weapon systems. Small arms and light weapons are a bargain. For example, 50 million dollars, which is approximately the cost of a single modern jet fighter, can equip an army with 200,000 assault rifles.

Another reason why small weapons are so popular is that they are lethal. A single rapid-fire assault rifle can fire hundreds of rounds a minute. They are also easy to use and maintain. A child of ten can be taught to strip and reassemble a typical assault rifle. A child can also quickly learn to aim and fire that rifle into a crowd of people.

The global traffic in guns is complex. The illegal trade of small arms is big. In some African wars, paramilitary groups have bought billions of dollars’ worth of small arms and light weapons, not with money, but with diamonds seized from diamond-mining areas.

Weapons are also linked to the illegal trade in drugs. It is not unusual for criminal organizations to use the same routes to smuggle drugs in one direction and to smuggle guns in the other.

11. It is implied in the passage that _____.

A、the nuclear arms-control talks can never reach an agreement

B、small arms-control is more important than nuclear arms-control

C、the power of nuclear weapons to kill people has been diminished

D、unclear weapons were the topic of arms-control talks 50 years ago

12. The advanced world neglect the problems of small arms because ____.

A、They have to deal with drug-dealing and political terrorism.

B、They have no such problems as are caused by small weapons.

C、They face other more important problems such as pollution.

D、They have not recognized the seriousness of the problems in time.

13. Which of the following is NOT mentioned as the reason for the prevalence of small arms?

A、Small arms are cheap.

B、Small arms are powerful.

C、Small arms are easier to use.

D、Small arms are easier to get.

14. We can conclude from the passage that _____.

A、small arms are not expensive in the black-market

B、it is unfair to exchange small arms for diamond

C、criminals use the same passage to smuggle drugs and small arms

D、where there are drugs, there are small arms

15. The best title for this passage is _____.

A、Small Arms Talks, Not Nuclear Arms Talks.

B、Neglect of Small Arms Control.

C、Global Traffic in Small Arms.

D、Small Arms, Big Problems.

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第7题
【判断题】In terms of money borrowed or lent, aninvestment usually represents either a debt or an equity interest.
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第8题
请根据短文的内容,回答题。

Obesity Causes Global Warming

The list of ills attributable to obesity keeps growing: Last week, obese people were accused of causing global warming.

This conclusion comes from Sheldon Jacobson of the University of Illinois, US, and a doctoral student, Laura McLay. Their study calculates how much extra gasoline is needed to haul fat Americans around. The answer, they say, is a billion gallons of gas per year. __________ (46)

There has been calls for taxes on junk food in recent years. __________ (47) "We tax cigarettes partly because of their health cost," Schmidt said. "Similarly, leading a lazy lifestyle. will end up costing taxpayers more."

US political scientist Erie Oliver said his first instinct was to laugh at these gas and fast food arguments. But such claims are getting attention.

At the US Obesity Society&39;s annual meeting, one person correlated obesity with car accident deaths, and another correlated obesity with suicides. __________ (48) "The funny thing was that everyone took it seriously," Oliver said.

In a 1960s study, children were shown drawings of children with disabilities and without them, and a drawing of an obese child. They were asked which they would want for a friend. __________ (49)

Three researchers recently repeated the study using college students. Once again, almost no one,not even obese people, liked the obese person. "Obesity was stigmatized," the researchers said.

But, researchers say, getting thin is not like quitting smoking. People struggle to stop smoking, and, in the end, many succeed. Obesity is different. But, not because obese people don&39;t care.__________ (50) Genes also play a part.

第46题__________ 查看材料

A.A meager diet may keep you thin.

B.It means an extra 11 million tons of carbon dioxide.

C.The obese child was picked last.

D.US economist Martin Schmidt suggests a tax on fast food delivered to people"s cars.

E.Science has shown that they have limited personal control over their weight.

F.No one asked whether there was really a cause-and-effect relationship.

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第9题
Bert has extracted the following list of balances from his general ledger at 31 October 20X5: $ Sales 258,542 Opening inventory 9,649 Purchases 142,958 Expenses 34,835 Non-current assets (carrying amount) 63,960 Receivables 31,746 Payables 13,864 Cash at bank 1,783 Capital 12,525 What is the total of the debit balances in Bert's trial balance at 31 October 20X5?

A、$267,049

B、$275,282

C、$283,148

D、$284,931

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第10题
The inventory value for the financial statements of Global Inc for the year ended 30 June 20X3 was based on a inventory count on 7 July 20X3, which gave a total inventory value of $950,000. Between 30 June and 7 July 20X6, the following transactions took place. $ Purchase of goods 11,750 Sale of goods (mark up on cost at 15%) 14,950 Goods returned by Global Inc to supplier 1,500 What figure should be included in the financial statements for inventories at 30 June 20X3?

A、$952,750

B、$949,750

C、$926,750

D、$958,950

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