第十章单元测试

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1、______ was recognized as The Father of accounting and bookkeeping.

A、Henry Ford
B、John Gouge
C、Da Vince
D、Luca Pacioli

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2、Your company purchased on credit art equipment from Greg’s Equipment Company for $3,900. The transaction will be recorded as:

A、Dr. Cash $3,900 Cr. Art Equipment $3,900
B、Dr. Accounts Payable $3,900 Cr. Art Equipment $3,900
C、Dr. Art Equipment $3,900 Cr. Accounts Payable $3,900
D、Dr. Art Equipment $3,900 Cr. Cash $3,900

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3、The recording rules of a manual accounting system are different from that of a computerized one.

A、对
B、错

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4、In a firm, if the net sales are 200 million dollars, the cost of goods sold is 50 million dollars, what is the gross profit?

A、300 million dollars
B、350 million dollars
C、250 million dollars
D、150 million dollars

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5、A high degree of liquidity can enhance the firm’s safety, but an excessive degree of liquidity can reduce the firm’s return.

A、对
B、错

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商务英语