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Dividends in arrears on cumulative preferred stock are liabilities to be paid at a lat

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第1题
In determining earnings per share when a preferred stock has dividends in arrears, on
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第2题
Dividends payable in assets of the corporation other than cash are called property di
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第3题
请在第______处填上正确答案。 A) administration B) communities C) dividends D) commission

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第4题
Stock dividends cause a reduction in retained earnings, but they never reduce total s
hareholders' equity.()

此题为判断题(对,错)。

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第5题
In February 2019, Wanke declared cash dividends of ¥12 million to be paid in April of

A.Decreased assets and liabilities

B.Decreased assets and shareholders' equity.

C.Increased liabilities and decreased shareholders' equity.

D.None of the above is correct.

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第6题
The primay objective of investing in temporary invesmens is to ()
A.Expansion

B.Replacement of management

C.realize gains from increases in the market price of the securities

D.earn interest income

E.receive dividends

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第7题
During the current year, the total assets of Mifflinburg Corporation decreased by $60,
000 and total liabilities decreased by $300,000. The company issued $100,000 of new stock, and its net income for the year was $250,000. No other changes to stockholders’ equity occurred during the year. The dollar amount of dividends declared by the company during the year is: ().

A、100000

B、200000

C、110000

D、250000

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第8题
The purpose of adjusting entries is to: ().
A、Adjust the Retained Earnings account for the revenue, expense, and dividends recorded during the accounting period.

B、Adjust daily the balances in asset, liability, revenue, and expense accounts for the effects of business transactions.

C、Apply the realization principle and the matching prin- ciple to transactions affecting two or more accounting periods.

D、Prepare revenue and expense accounts for recording the transactions of the next accounting period.

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第9题
ABC Inc. Trial Balance December 31 Debit Credit Cash $ 15 Accounts Receivable 25 Equip
ment 190 Accounts Payable $ 20 Capital Stock 105 Retained Earnings 55 Dividends 10 Service Revenue 185 Salaries Expense 85 Depreciation 25 Supplies Expense 15 $365 $365 Which accounts are closed to income summary? ()

A、All accounts.

B、Revenue and expenses.

C、Revenue, expenses, and dividends.

D、All accounts that are not nominal.

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第10题
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62. A) elevating B) convening

C) launching D) projecting

63. A) signals B) signs

C) commercials D) brands

64. A) condemn B) refute

C) uncover D) disregard

65. A) around B) toward

C) in D) off

66. A) industry B) career

C) profession D) vocation

67. A) exclude B) discourage

C) suppress D) retreat

68. A) incorporating B) including

C) comprising D) containing

69. A) unreliable B) unrelated

C) unimportant D) unnecessary

70. A) for B) about

C) with D) to

71. A) accessories B) merits

C) incentives D) dividends

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