Which of the following is a type of G/L account?()
A: Secondary costs.
B: Non-operating profit and expenses.
C: Reconciliation accounts.
A: Secondary costs.
B: Non-operating profit and expenses.
C: Reconciliation accounts.
举一反三
- Which of the following statements about temporary account is not correct: A: All temporary accounts are closed at the end of each accounting period. B: In the post-closing trial balance, the temporary accounts are reset to zero ending balances. C: Revenue and owner’s capital account are examples of temporary accounts. D: Income summary is a temporary account used for the closing process.
- Which of the following is NOT an operating expense? A: Interest expense B: Depreciation and amortization C: Selling, general and administrative expenses D: Research and development
- The Land account would include all of the following costs except（ ）。 A: drainage costs. B: the cost of building a fence. C: commissions paid to real estate agents. D: the cost of tearing down a building.
- “财务费用”账户属于损益类账户，是用来核算企业为筹集生产经营所需资金等而发生的各种筹资费用。（ ）The 'financial expenses' account belongs to the profit and loss account, which is used to account for all kinds of financing expenses incurred by enterprises in order to raise funds for production and operation. ( )
- Among the following ratios, which is used for efficiency analysis? A: quick ratio B: accounts receivable turnover C: debt-to-equity ratio D: net profit ratio