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销售毛利就是贡献毛益。()

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Accounts payable appear on which of the following statements? ( )

A. Balance sheet.
B. Income statement.
C. Statement of owner's equity.
D. Statement of cash flows.

The accounting equation implies that: Assets + Liabilities = Equity.

A company has inventory of 100 units at a cost of $10 each on June 1. On June 3, it purchased 200 units at $12 each. 120 units are sold on June 5. Using the FIFO perpetual inventory method, what is the cost of the 12 units that were sold? ( )

A. $1200.
B. $1240.
C. $1280.
D. $1300.

If assets are $99,000 , and liabilities are $32,000, then equity equals ( )

A. $32,000.
B. $67,000.
C. $99,000.
D. $131,000.