중급재무회계 연습문제 2
- 최초 등록일
- 2021.03.29
- 최종 저작일
- 2020.11
- 8페이지/ MS 워드
- 가격 1,500원
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"중급재무회계 연습문제 2"에 대한 내용입니다.
목차
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본문내용
<True or false problems 1 - 14> 2 point * 14 = 28
1. Depreciation is based on the decline in the fair value of the asset. (False)
2. When bonds are issued at a premium, the bonds payable account is credited for the face amount. (False)
3. Assets classified as property, plant, and equipment can be either acquired for use in operations, or acquired for resale. (False)
4. Special assessments for local improvements such as street lights and sewers should be accounted for as land improvements. (False)
<중 략>
<Multiple choice problems 15 - 38> 3 point * 24 = 72
15. A company offers a cash rebate of $1 on each $4 package of batteries sold during 2015. Historically, 10% of customers mail in the rebate form. During 2015, 6,000,000 packages of batteries are sold, and 210,000 $1 rebates are mailed to customers. What is the rebate expense and liability, respectively, shown on the 2015 financial statements dated December 31?
① $600,000; $600,000
② $600,000; $390,000
③ $390,000; $390,000
④ $390,000; $210,000
⑤ $210,000; $210,000
참고 자료
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