题目内容

Which of the following errors would make the trial balance out of balance? ()

A. The cash payment of a $750 account payable was posted as a debit to Accounts Payable and a debit to Cash for $750.
B. The purchase of office supplies on account for $3,250 was erroneously recorded in the journal as $2,350 debit to Office Supplies and credit to Accounts Payable.
C. A $50 cash receipt for the performance of a service was not recorded at all.
D. The purchase of office equipment for $1,200 was posted as a debit to Office Supplies and a credit to Cash for $1,200.

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During the month of February, Hoffer Company had cash receipts of $8,600 and cash disbursements of $7,500. The February 28 cash balance was $2,500. What was the January 31 beginning cash balance? ()

A. $1,400.
B. $1,100.
C. $3,600.
D. $0.

If equity is $400,000 and liabilities are $292,000, then assets equal: ()

A. $108,000.
B. $292,000.
C. $400,000.
D. $692,000.

各步骤月内完工的半成品一定是该步骤的广义在产品。

分批法不是独立的成本计算方法，是品种法的延伸。