馋嘴鱼了乐
1d（本题是问财务报表的使用者，应该都是）2a（资产和负债应该是构成平衡的两大科目）3d(通过赊账交易形成的资产应该记为什么——应收账款)4c（商品库存被高估会导致——我觉得是毛利被高估)5d(如果优先股有应付股利，那么他应该能交易)6a(使用债券而不是股票的潜在好处)7d（最能描述会计的是）8d（计算折旧时不需考虑——我觉得是票面价值，忘了，你再看看)9a（哪一项是实收资本里的科目，选项分别是现金，股票股利，组织花费，优先股，这个也不太清楚了，你再看看）10c（如果市场利率8%，实付半年利率6%的片面价值100000美元的债券，那么）判断1对2对3错4对5对6对7对
贪吃的双鱼宝宝
Apple Company engaged in the following transactions during September苹果公司在九月参与如下交易：1 Purchased inventory for cash 800现金购买库存8003 Purchased 1,900 of inventory on account under terms of 2/10.n/30根据2/10.n/30购买1900库存记账7 Returned 300 of defective merchandise purchased on sep 3退还9月3日购买的300件缺陷产品9 Paid freight bill of 300 on September 3 purchase支付9月3日采购的300件运费10 Sold inventory on account for 3,100. Payment term was 3/15 n/30 these goods cost company 1,700 记账卖出库存3100. 支付方式是3/15 n/30，这些货物话费公司170011 Paid amount owed on credit purchase of September 3,less the discount and the return9月3日的赊购金额，更少的折扣和回报16 Granted a sales allowance of 800 on the septermber 10 sale在9月10日的销售中获得了800销售津贴20 Received returned inventory from September 10 sale,300.The cost of the inventory received was 250收到9月10日出货的退货300。收到库存的花费是25021 Paid utilities expense 300支付公用事业费30023 Received cash from September 10 customer in full settlement of the debt,less the allowance return and discount从9月10日起，客户收到了全额清偿债务的现金。较少的津贴返还和折扣
