题目内容

Assets, liabilities, and equity accounts are not closed; these accounts are called()

A. Nominal accounts.
B. Temporary accounts.
C. Permanent accounts.
D. Contra accounts.

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An adjusting entry could be made for each of the following except: ()

A. Prepaid expenses.
B. Depreciation.
C. Unearned revenues.
D. Owner withdrawals.

Which of the following accounts is not an asset ()

A. Cash
B. Accounts Payable
C. Prepaid Accounts
D. Land

Which of the following accounts is not a current asset ()

A. Land
B. Inventory
C. Prepaid Accounts
D. Accounts receivable

At beginning of the year, the capital of the company is 20000, they got net income 15000, and also has a withdraw of the capital 10000, so at the end of the year ,the capital of the company should be ()

A. 25000
B. 15000
C. 45000
D. -5000