A: $22 000
B: $22 700
C: $23 000
D: $23 700
举一反三
- 中国大学MOOC: A company purchased an equipment by paying $26, 000 cash. When this transaction is recorded, the cash account is debited for $26, 000.
- R company sold old equipment for $25 000. The equipment had a cost of $50 000 and accumulated depreciation of $30 000. The entry to record the sale of the equipment would include a ( ). A: loss on disposal of $25 000 B: gain on disposal of $25 000 C: loss on disposal of $5 000 D: gain on disposal of $5 000
- Which one of the following would be an error of principle? A: Plant and machinery purchased was credited to a non-current assets account B: Plant and machinery purchased was debited to the purchases account C: Plant and machinery purchased was debited to the equipment account D: Plant and machinery purchased was credited to the equipment account
- The Department purchased ______ to improve the working conditions there. A: a new equipment B: a new piece of equipment C: new equipments D: new pieces of equipments
- FastForward purchased $25,000 of equipment for cash. The Equipment asset account is _______________ for $25,000 and the cash account is _______________ for $25,000.
内容
- 0
Which one of the following would occur if the purchase of computer stationary was debited to the computer equipment at cost account?
- 1
根据业务④可编制的会计分录是()。 A: 借：固定资产清理 32 000 累计折旧 58 000 贷：固定资产 90 000 B: 借：银行存款 9 300 贷：固定资产清理 9 300 C: 借：营业外支出 22 700 贷：固定资产清理 22 700 D: 借：固定资产清理 22 700 贷：营业外收入 22 700
- 2
It's___and I intend to have it repaired. ( ) A: a useful equipment B: a useful piece of equipment C: a piece of useful equipment D: useful equipment
- 3
中国大学MOOC: A company purchased an equipment by paying £26,000 cash. When this transaction is entered in the journal, the equipment account is ________ for £26,000 and ….
- 4
Transaction d. Purchased equipment on account, $9,000.The correct journal entry is: A: Dr. Equipment 9,000 Cr. Accounts payable 9,000 B: Dr. Equipment 9,000 Cr. Cash 9,000 C: Dr. Equipment 9,000 Cr. Note payable 9,000