2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、SUMMARYPROBLEMFYOURREVIEWJillSmithopensanapartmentlocationbusinessnearacollegecampus.SheisthesoleowneroftheproprietshipwhichshenamesCampusApartmentLocats.DuringthefirstmonthofoperationsJuly19x1Smithengagesinthefollowingt

2、ransactions:A.Smithinvests$35000ofpersonalfundstostartthebusiness.B.Shepurchasesonaccountofficesuppliescosting$350.C.Smithpayscashof$30000toacquirealotnexttothecampus.Sheintendstousethelasafuturebuildingsitefherbusinesso

3、ffice.D.Smithlocatesapartmentsfclientsreceivescashof$1900.E.Shepays$100ontheaccountpayableshecreatedinTransaction(b).F.Shepays$2000ofpersonalfundsfavacation.G.Shepayscashexpensesfofficerent$400utilities$100.H.Thebusiness

4、sellsofficesuppliestoanotherbusinessfitscostof$150.I.Smithwithdrawscashof$1200fpersonaluse.Required1.AnalyzetheprecedingtransactionsintermsoftheireffectsontheaccountingequationofCampusApartmentLocats.UseExhibit16asaguide

5、butshowbalanceonlyafterthelasttransaction.2.Preparetheincomestatementstatementofowner’sequitybalancesheetofthebusinessafterrecdingthetransactions.UseExhibit18asaguide.SELFSTUDYQUESTIONSTestyourunderstingofthechapterbymar

6、kingthebestanswerfeachoffollowingquestions:1.TheganizationthatfmulatesgenerallyacceptedaccountingprinciplesisA.AmericaninstituteofCertifiedPublicAccountants(AICPA)B.InternalRevenueServiceC.FinancialAccountingStardsBoard(

7、FASB)D.InstituteofManagementAccountants(IMA)2.Whichofthefollowingfmsofbusinessganizationisan“artificialperson”mustobtainlegalapprovalfromastatetoconductbusinessA.LawfirmB.ProprietshipC.PartnershipD.Cpation3.Youhavepurcha

8、sedsomeunclaimedfreightf$10000cansellitimmediatelyf$15000.WhataccountingconceptprinciplegovernstheamountatwhichtorecdthegoodsyoupurchasedA.EntityconceptB.ReliabilityprincipleC.CostprincipleD.Goingconcernconcept4.Theecono

9、micresourcesofabusinessarecalledA.AssetsB.LiabilitiesC.Owner’sEquityD.Receivables5.Abusinesshasassetsof$140000liabilitiesof$60000.Howmuchisitsowner’sequityA.$0B.$80000C.$140000D.2000006.Thepurchaseofofficesuppliesonaccou

10、ntwillA.Increaseanassetincreasealiability.B.Increaseanassetincreaseowner’sequity.C.Increaseoneassetdecreaseanotherasset.D.Increaseanassetdecreasealiability.7.Theperfmanceofservicefacustomerclientimmediatereceiptofcashwil

11、lA.IncreaseoneassetdecreaseanotherassetB.Increaseanassetincreaseowner’sequityC.DecreaseanassetdecreasealiabilityD.Increaseanassetincreasealiability8.ThepaymentofanaccountpayablewillA.IncreaseoneassetdecreaseanotherassetB

12、.Decreaseanassetdecreaseowner’sequityC.DecreaseanassetdecreasealiabilityD.Increaseanassetincreasealiability9.Thereptofassetsliabilitiesowner’sequityiscalledtheA.FinancialstatementB.IncomestatementC.BalancesheetD.Statemen

13、tofowner’sequity10.Thefinancialstatementsthataredatedfatimeperiod(ratherthanaspecifictime)aretheA.BalancesheetincomestatementB.Balancesheetstatementofowner’sequityC.Incomestatementstatementofowner’sequitystatementofcashf

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