[单选题] 提问人:匿名网友 提问时间:2021-08-24

For the budgetary year ending December 31, Year 1, Maple City's general fund expects the following inflows of resources:Property taxes, licenses, and finesUSD9,000,000Proceeds of debt issue5,000,000Interfund transfers for debt service1,000,000In the budgetary entry, what amount should Maple record for estimated revenues?


A .USD15,000,000
B .USD9,000,000
C .USD10,000,000
D .USD14,000,000

提问人:匿名网友 提问时间:2021-08-24

参考答案(由小熊题库网聘请的专业题库老师提供的解答)

请点击↑↑↑ 查看官方参考答案 按钮

习题解析

请点击 查看官方参考答案 按钮

您可能感兴趣的题目


1 .CPA-05428Which of the following transactions is an expenditure of a governmental unit's general fund?

A Contribution of enterprise fund capital by the general fund. B Routine employer contributions from the general fund to a pension trust fund. C Operating subsidy transfer from the general fund to an enterprise fund. D Transfer from the general fund to a capital projects fund.

题型: 单选题 提问时间: 2021-08-24

2 .Which of the following fund types of a governmental unit has (have) an economic measurement focus?

A General Funds No; Permanent Funds Yes B General Funds Yes;Permanent Funds No C General Funds No; Permanent Funds No D General Funds Yes;Permanent Funds Yes

题型: 单选题 提问时间: 2021-08-24

3 .During the current year, Wythe County levied USD2,000,000 property taxes, 1% of which is expected to be uncollectible. During the year, the county collected USD1,800,000 and wrote off USD15,000 as uncollectible. What amount should Wythe County report as property tax revenue in its government-wide statement of activities for the current year?

A USD1,800,000 B USD1,985,000 C USD2,000,000 D USD1,980,000

题型: 单选题 提问时间: 2021-08-24

4 .Which of the following local government funds uses the accrual basis of accounting?

A Special revenue. B Enterprise. C Debt service. D Capital projects.

题型: 单选题 提问时间: 2021-08-24

5 .Which internal account should Spring Township credit when it issues a purchase order for supplies?

A Encumbrance control. B Budgetary control. C Vouchers payable. D Appropriations control.

题型: 单选题 提问时间: 2021-08-24

7 .The estimated revenues control account balance of a governmental fund type is eliminated when:

A Property taxes are recorded. B The budgetary accounts are closed. C The budget is recorded. D Appropriations are closed.

题型: 单选题 提问时间: 2021-08-24

8 .In Soan County's general fund statement of revenues, expenditures, and changes in fund balances, which of the following has an effect on the excess of revenues over expenditures?

A Special items. B Payment to a debt-service fund. C Purchase of fixed assets. D Proceeds from the sale of capital assets.

题型: 单选题 提问时间: 2021-08-24

9 .How should a city's general fund report the acquisition of a new police car in its governmental fund statement of revenues, expenditures, and changes in fund balances?

A Expenditure. B Expense. C Noncurrent asset. D Property, plant, and equipment.

题型: 单选题 提问时间: 2021-08-24

10 .In Year 1, Palm City acquired, through forfeiture as a result of nonpayment of property taxes, a parcel of land that the city intends to use as a parking lot for general governmental purposes. The total amount of taxes, liens, and other costs incurred by Palm incidental to acquiring ownership and perfecting title was USD20,000. The land's fair market value at the forfeiture date was USD60,000. What amount should Palm City capitalize relative to its governmental activities?

A USD20,000 B USD60,000 C USD0 D USD80,000

题型: 单选题 提问时间: 2021-08-24

 
如有问题 请联系客服
  • 客服微信