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During 2018 Bill Inc. incurred operating expenses of $300,000, of which $200,000 was p

aid in cash; the balance will be paid in January 2019. Transaction analysis of operating expenses for 2018 should reflect only the following: ().

A、Decrease owner’s equity $200,000; decrease assets, $200,000

B、Decrease assets, $300.000 decrease owner’s equity, $300,000

C、Decrease owner’s equity, $300,000; decrease assets, $200,000; increase liabilities, $100,000.

D、Decrease assets, $300,000; increase liabilities, $100,000; decrease owner’s equity, $200,000.

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更多“During 2018 Bill Inc. incurred…”相关的问题

第1题

A couple from Miami, Bill and Simone Butler, spent sixty-six days in a life-raft(救生

A couple from Miami, Bill and Simone Butler, spent sixty-six days in a life-raft（救生

艇) in the seas of Central America after their boat sank.Twenty-one days after they left Panama in their boat, Simony, they met some whales(鲸鱼). “They started to hit the side of the boat,” said Bill, “and then suddenly we heard water.” Two minutes later, the boat was sinking. They jumped into the life-raft and watched the boat go under the water. For twenty days they had tins of food, biscuits, and bottles of water. They also had a fishing-line and a machine to make salt water into drinking water — two things which saved their lives. They caught eight to ten fish a day and ate them raw(生的). Then the line broke. “So we had no more fish until something very strange happened. Some sharks(鲨鱼) came to feed, and the fish under the raft were afraid and came to the surface. I caught them with my hands.”About twenty ships passed them, but no one saw them. About twenty ships passed them, but no one saw them. After fifty days at sea their life-raft was beginning to break up. Then suddenly it was all over. A fishing boat saw them and picked them up. They couldn’t stand up. So the captain carried them onto his boat and took them to Costa Rica. Their two months at sea was over. During their days at sea, _______ saved their lives

A、tins of food and bottles of water

B、a fishing-line and a machine

C、whales and sharks

D、Twenty passing ships

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第2题

John, CPA, is auditing the financial statements of Company A for the year ended December 3

1, 20×8. The un-audited information of selected financial statements items is as follows:

（Expressed in RMB thousands）

FINANCLAL STATEMENTS ITEMS

20×8

20×7

Sales

64000

48000

Cost of sales

54000

42000

Net profit

30

-20

December 31, 20×8

December 31, 20×7

Inventory

16000

12000

Current assets

60000

50000

Total assets

100000

90000

Current liabilities

20000

18000

Total liabilities

30000

25000

During the audit, John has the following findings:

(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows:

Dr. Cash in Bank RMB 5820000

Dr. Financial Expenses RMB 180000

Cr. Notes Receivable RMB 6000000

(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows:

Dr. Non-operating Expenses RMB 3000000

Cr. Provisions RMB 3000000

On January 10, 20×9,Company A received a judgment on repaying RMB 2500000

to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows:

Dr. Provisions RMB 3000000

Cr. Cash in Bank RMB 2500000

Cr. Non-operating Income RMB 500000

Required:

(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion.

(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios:

(a)Inventory Turnover Rate in 20×8;

(b)Gross Profit Ratio in 20×8;

(c)After Tax Return on Total Assets in 20×8; and

(d)Current Ratio as at December 31, 20×8

(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored.

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第3题

INC 名词解释

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第4题

下面程序完成什么功能？指令INC SI和指令INC DI在程序中起何作用？

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第5题

There is a（n) ________ that the chatting software QQ from Tencent Inc stealthily （暗地

A.opportunity

B.signal

C.symbol

D.indication

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第6题

考虑储蓄函数其中，e是一个随机变量，且有假设e独立于inc。

考虑储蓄函数

其中，e是一个随机变量，且有假设e独立于inc。

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第7题

写出下列代码的输出内容 #include int inc（int a) { return（a); } int multi（int*a,int*b,i

写出下列代码的输出内容 #include int inc(int a) { return(a); } int multi(int*a,int*b,int*c) { return(*c=*a**b); } typedef int(FUNC1)(int in); typedef int(FUNC2) (int*,int*,int*); void show(FUNC2 fun,int arg1, int*arg2) { INCp=&inc; int temp =p(arg1); fun(&temp,&arg1, arg2); printf("%d\n",*arg2); } main() { int a; show(multi,10,&a); return 0; } 翻译一下 ==================================

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第8题

下列指令执行后CF一定保持不变的是（)。

A.SBB AX, BX

B.INC AX

C.ADC CX,DX

D.SUB BX,AX

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第9题

在S7-200PLC中,若将字节数据123传送到VB4,选用的指令是（)。

A.INC

B.MOVB

C.MOVW

D.JMP

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第10题

写出下列代码的输出内容#includeint inc（int a){return（a);}int multi（int*a,int*b,int*c){ret

写出下列代码的输出内容

#include

int inc(int a)

{

return(a);

}

int multi(int*a,int*b,int*c)

{

return(*c=*a**b);

}

typedef int(FUNC1)(int in);

typedef int(FUNC2)(int*,int*,int*);

void show(FUNC2 fun,int arg1, int*arg2)

{

INCp=&inc;

int temp =p(arg1);

fun(&temp,&arg1, arg2);

printf("%d\n",*arg2);

}

main()

{

int a;

show(multi,10,&a);

return 0;

}

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