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【单选题】
海外投资保险是承保被保险人(投资人)由投资项目所在国的( )风险所引起的投资损失的保险A.
经济风险
B.
社会风险
C.
政治风险
D.
自然灾害
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举一反三
【单选题】After preparing and posting the closing entries to close revenues (and gains) and expenses (and losses), the income summary account has a debit balance of $33,000. The entry to close the income summar...
A.
a debit of $33,000 to owner withdrawals.
B.
a credit of $33,000 to owner withdrawals.
C.
a debit of $33,000 to income summary.
D.
a debit of $33,000 to owner capital.
E.
a credit of $33,000 to owner capital.
【单选题】Dina Kader withdrew a total of $35,000 from her business during the current year. The entry needed to close the withdrawals account is:
A.
Debit Income Summary and credit Cash for $35,000.
B.
Debit Dina Kader, Withdrawals and credit Cash for $35,000.
C.
Debit Income Summary and credit Dina Kader, Withdrawals for $35,000.
D.
Debit Dina Kader, Capital and credit Dina Kader, Withdrawals for $35,000.
E.
Debit Dina Kader, Withdrawals and credit Dina Kader, Capital for $35,000.
【单选题】J. Awn, the proprietor of Awn Services, withdrew $8,700 from the business during the current year. The entry to close the withdrawals account at the end of the year is:
A.
Debit J. Awn, Withdrawals $8,700; credit Cash, $8,700
B.
Debit J. Awn, Capital $8,700; credit J. Awn, Withdrawals $8,700
C.
Debit J. Awn, Withdrawals $8,700; credit J. Awn, Capital $8,700
D.
Debit Income Summary $8,700; credit J. Awn, Capital $8,700
【单选题】J. Awn, the proprietor of Awn Services, withdrew $8,700 from the business during the current year. The entry to close the withdrawals account at the end of the year is:
A.
Debit J. Awn, Withdrawals $8,700; credit Cash, $8,700
B.
Debit J. Awn, Capital $8,700; credit J. Awn, Withdrawals $8,700
C.
Debit J. Awn, Withdrawals $8,700; credit J. Awn, Capital $8,700
D.
Debit J. Awn, Capital $8,700, credit Salary Expense $8,700
E.
Debit Income Summary $8,700; credit J. Awn, Capital $8,700
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