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practice可数不可数用法
1. “Hey，你们知道吗，practice 表示‘实践’‘练习’的时候，有时候是可数的呢！就好像我每天练习弹钢琴，那一次一次的练习就是countable的，比如‘I have many practices today’。
”
2. “哇塞，你们有没有想过，当 practice 表示某种特定的行为或活动时也是可数的呀！就好比舞蹈的练习，‘She has several dance practices every week’，这样是不是很好理解呀？”
3. “哎呀呀，当 practice 强调具体的事例或做法时，它就是可数的哟！举个例子，‘These are good practices in learning English’，是不是很形象呢？”
4. “喂喂喂，那你们知道吗，当 practice 表示习惯、惯例的时候，它又不可数啦！像‘It is the common practice here.’这样，神奇吧？”
5. “嘿！有时候 practice 作不可数时还可以表示业务呢，比如‘He is in the legal practice.’，是不是很有趣呀？”
6. “哇哦，大家要记住哦，当 practice 以复数形式出现时，还可能表示多种实践或活动呢，就像‘There are different practices in different fields.’ ，明白了吧？”
我的观点结论：总之，practice 的可数与不可数用法需要根据具体语境和含义来判断，多留意就能很好地掌握啦！。
practice的动词用法《practice 的动词用法》在英语学习中，“practice”这个单词作为动词的用法十分常见且重要。
掌握其动词用法，对于我们准确、流利地表达英语至关重要。
首先，“practice”作动词时，常见的意思是“练习；实习；实行”。
比如，“I practice playing the piano every day”（我每天练习弹钢琴。
）这里的“practice”就是“练习”的意思，后面接动词的 ing 形式。
当我们想要表达“为了提高某种技能或能力而反复进行练习”时，“practice”是一个非常实用的动词。
例如，“He practices speaking English with his foreign friends”（他和他的外国朋友练习说英语。
）在这个句子中，“speaking”是“speak”的 ing 形式，“practice doing sth”这一结构清晰地展现了“练习做某事”的含义。
“practice”还可以用来表示“实习；实践”。
比如，“She is practicing as a doc tor in the hospital”（她正在医院里实习当医生。
）这种用法强调的是在实际的环境中积累经验和技能。
在“实行；实施”这一含义上，“practice”的使用也不少见。
“The company practices strict quality control”（这家公司实行严格的质量控制。
）此句中，“practice”突出了对某种制度、方法或策略的实际运用和执行。
需要注意的是，“practice”作为动词，其第三人称单数形式是“practices”，过去式是“practiced”，过去分词是“practiced”。
在使用时，要根据句子的时态和主语的人称正确变形。
例如，“He practices football twice a week”（他每周练习两次足球。
practice后面加什么时态
practice后加动词ing。
动名词作宾语表示进行日常行为，这个词后面要跟动名词作宾语，而不跟不定式。
practice的基本意思是“练习，实习”，指为了求得完善或达到熟练而有规则地反复地做某事，可用作可数名词，也可用作不可数名词。
practice作“实践，实际”解时是不可数名词。
扩展资料
practice作“业务”解时，一般指医生或律师所从事的职业，是可数名词。
practice还可作“惯例，常规”解，指对某件事情一向的看法，可用作不可数名词，也可用作可数名词。
在it is a...practice to- v 的结构中，不定冠词a有时可省略。
practice在英式英语中只作名词，动词为practise，而在美式英语中，practice可作名词或动词，practise很少见。
practice作名词，前面有形容词时，冠词a可加可不加。
practice作名词，前面无定冠词the时，后跟介词in，而有定冠词the时，后跟介词of，例：practice in composition，the practice of composition。
practice作动词表示“练习（乐器）”时，可直接用practice，或practice (up)on，也可以practice at，例如practice the piano，practice (up)on the piano，practice at the piano。
practice相关考点（实用版）目录1.Practice 的含义与重要性2.Practice 的相关考点3.如何应对 Practice 考试正文Practice 的含义与重要性Practice，即实践，是指通过实际操作来掌握和运用知识、技能和方法。
在日常生活中，实践被认为是检验真理的唯一标准，也是提高个人能力、实现自我价值的重要途径。
在各个领域中，实践都发挥着关键作用，尤其在职业领域，实践经验往往被视为衡量一个人专业素养的重要指标。
实践的相关考点在各类考试中，实践相关考点主要涉及以下几个方面：1.实践的基本概念和原理：包括实践的定义、特点、类型、基本原则等。
2.实践的方法和技巧：包括实践的基本步骤、注意事项、技巧和方法等。
3.实践的应用领域：包括实践在各个领域的具体运用，如教育、医疗、工程、管理等。
4.实践的评价和反思：包括实践的效果评价、问题分析、经验总结和反思等。
如何应对 Practice 考试为了在 Practice 考试中取得好成绩，考生可以采取以下策略：1.充分了解考试大纲和要求：考生需要认真研读考试大纲，了解实践相关考点的内容和要求，以便进行有针对性的复习。
2.掌握实践的基本概念和原理：考生需要熟练掌握实践的基本概念、特点、类型、基本原则等，以便在考试中能够准确回答相关问题。
3.学习实践的方法和技巧：考生需要了解实践的基本步骤、注意事项、技巧和方法等，并在实际操作中加以运用，提高自己的实践能力。
4.熟悉实践的应用领域：考生需要了解实践在各个领域的具体运用，如教育、医疗、工程、管理等，以便在考试中能够结合实际案例进行分析和解答。
5.注重实践的评价和反思：考生需要学会对实践效果进行评价、分析问题、总结经验和反思，提高自己的实践能力和素质。
总之，实践是各个领域中不可或缺的重要环节，掌握实践相关考点有助于提高考生的专业素养和实践能力。
practice与practise的用法practice与practise的用法：中文含义不同、用法不同、词性不同。
practice可作名词和动词，含义有“实践”、“通常的做法”、“惯常做的事”、“习俗”、“实行”、“练习”；而practise 只作动词，含义为“实习”、“养成……的习惯”、“执业”。
一、practice的中文意思及用法介绍1、作为名词，意为实践;实际行动;通常的做法;惯例;常规;惯常做的事;习惯;习俗。
例句：She's determined to put her new ideas into practice . 她决心要把自己的新想法付诸实践。
It is his practice to read several books a week.他习惯于每周读几本书。
There's a basketball practice every Friday evening.每星期五晚上有篮球训练。
My solicitor is no longer in practice.我的律师已不再执业了。
She was taking all three of her daughters to basketball practice every day...她每天都带3个女儿进行篮球训练。
The new doctor's practice was miles away from where I lived...新开的诊所离我住的地方有几英里远。
2、作为动词，意为练习;实习;实行。
例句：The team is practicing for their big game on Friday.球队正在训练，备战星期五的重大比赛。
They practiced the dance until it was perfect.他们反复练舞，直到尽善尽美为止。
Result This practice improved the quality of nursing year by year. 结果对护理质量实行目标管理和累积失分考核，护理质量逐年上升。
practice的复数
在英语中，单数和复数都是非常重要的语法概念。
而其中一个最常见的单词就是“practice”，它的复数形式是“practices”。
“Practice”是一个动词和名词，意思是“练习”或“实践”。
当它用作名词时，它可以指一个行业或职业的方式或方法，或者是一个人或团队所采用的行为或程序。
例如，“She practices yoga every morning.”这句话的意思是“她每天早上都练习瑜伽。
”另一方面，“The medical practice is closed on weekends.”这句话的意思是“医疗行业在周末关闭。
”
当“practice”变成复数形式时，它通常表示多个行业或职业中的不同方式或方法。
例如，“The practices of medicine and law are quite different.”这句话的意思是“医学和法律的实践方式非常不同。
”
此外，“practices”还可以指一个人或团队所采取的多种行为或程序。
例如，“Our team implemented several new practices to improve productivity.”这句话的意思是“我们的团队采取了几种新的方法来提高生产效率。
”
虽然“practices”在英语中是一个非常简单的词，但它对于理解和使用英语来说却是非常重要的。
因此，我们应该在学习英语时尽可能多地练习使用复数形式的单词，以提高我们的英语水平。
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动词practice的用法"practice" 是一个动词，用来描述进行某种活动的行为。
以下是 "practice" 的一些常见用法：1. 练习：指通过重复做某件事来提高技能或熟练度。
- I need to practice my piano skills.（我需要练习我的钢琴技巧。
）- She practices her dance routine every day.（她每天都练习自己的舞蹈动作。
）2. 实践，实施：指实际操作或执行某项活动或工作。
- The doctor practices medicine in a small clinic.（这位医生在一家小诊所从事医疗工作。
）- Our band is practicing for the upcoming concert.（我们的乐队正在为即将举行的音乐会进行排练。
）3. 从事（特定职业）：指作为职业或工作的一种形式。
- He practices law in a prestigious firm.（他在一家声望很高的律师事务所从事法律工作。
）- My sister practices as a veterinarian.（我妹妹从事兽医工作。
）4. 惯常做法，养成习惯：指经常进行的行为或习惯。
- She practices yoga for relaxation.（她经常练习瑜伽以放松身心。
）- They practice good hygiene by washing their hands frequently.（他们通过经常洗手来保持良好的卫生习惯。
）5. 提倡，坚持：指支持或奉行某种信仰、理念、原则等。
- The company practices sustainable development.（这家公司奉行可持续发展。
）- Our family practices recycling to help protect the environment.（我们家庭坚持回收利用以保护环境。
practice 可数不可数用法1. 引言practice 在英语中被用作名词和动词，具有可数和不可数的用法。
在本文中，我们将探讨 practice 作为名词时的可数和不可数的用法，并且针对每种用法提供详细的解释和例句。
2. practice 作为非可数名词的用法2.1 概述当practice 作为非可数名词时，它表示一种持续的行为、活动或习惯，通常不可分割和不可数。
它用于描述一个领域、行业或特定活动中的共同做法或规则。
例如：- It is common practice for doctors to wash their hands before treating patients.（医生在给病人治疗前洗手是一种常见的做法。
）- Good dental practices can help prevent cavities and gum diseases.（良好的牙科习惯可以帮助预防蛀牙和牙龈疾病。
）2.2 practice 作为非可数名词的例子下面是一些使用 practice 作为非可数名词的例子，以更清楚地说明其用法：2.2.1 Best practice（最佳实践）- Adopting best practices can improve efficiency in the workplace.（采用最佳实践可以提高工作效率。
）2.2.2 Criminal practice（刑事实践）- The lawyer questioned the legality of certain criminal practices.（律师质疑了某些刑事实践的合法性。
）2.2.3 Teaching practice（教育实践）- Student teachers gain valuable experience through teaching practice.（学生教师通过教学实践获得了宝贵的经验。
practice的动词用法practice这个词可以是名词，也可以是动词。
在这篇文章中，我们将会学习和了解practice作为动词的用法。
Practice可以作为不及物动词或及物动词。
作为不及物动词，它表示“练习、实践”，例如：1. He practices playing the piano every day. (他每天练习弹钢琴。
)2. She practices yoga in the morning. (她早上练习瑜伽。
)作为及物动词时，practice需要跟上宾语，表示“实践、实行、从事”等意思，例如：动词practice可以和其他动词搭配使用，形成不同的短语和习惯用法。
以下是一些例子：1. Practice doing something (练习做某事)例如：- I need to practice speaking English every day to improve my fluency. (我每天都需要练习讲英语，以提高流利度。
)- He practices playing the guitar for two hours every day. (他每天练习弹吉他两个小时。
)- She practices meditating to help relieve stress. (她练习冥想来缓解压力。
)2. Practice makes perfect. (熟能生巧)这是一个经典的习语，意思是通过不断练习，任何人都可以变得更加优秀和熟练。
例如：这是另一个常用的习语，意思是你不能要求别人做你自己不做的事情。
例如：这种表达方式用来形容一个人的行为表现是否符合习俗和礼仪。
例如：总的来说，动词practice有很多种用法和搭配方式。
通过不断地练习和运用，我们可以更好地理解和掌握这个词的含义和用法。
practice的复数
在英语中，practice这个单词的复数形式是practices。
这个词可以表示许多不同的含义，例如指日常活动、习惯、惯例、实践、实践经验等等。
在医学或法律领域中，practice也是一个常用的词汇，指的是医生或律师的职业实践或业务范畴。
除此之外，在体育、音乐、艺术等领域中，practice也指具体的训练或排练活动。
总之，practices是一个非常常见的词汇，尤其在职业生涯和日常生活中都会频繁出现。
因此，掌握这个词汇的复数形式及其各种含义，对于提高英语水平和交流能力都是非常重要的。
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PRACTICE1.CHOICE QUESTIONS38. Preparing a work sheet involvesa. two steps.b. three steps.c. four steps.d. five steps.39. The adjustments entered in the adjustments columns of a work sheet area. not journalized.b. posted to the ledger but not journalized.c. not journalized until after the financial statements are prepared.d. journalized before the work sheet is completed.40. The information for preparing a trial balance on a work sheet is obtained froma. financial statements.b. general ledger accounts.c. general journal entries.d. business documents.41. An adjusted trial balancea. is prepared after the financial statements have been prepared.b. proves the equality of the debits and the credits of the ledger accounts.c. is required by GAAP.d. is prepared after the post-closing trial balance.42. The income statement columns of the DelMonico Company’s worksheet reports totaldebits of $50,000 and total credits of $35,000. This means thata. the company earned net income of $15,000 for the period.b. the worksheet has an error because debits do not equal credits.c. the company has a net loss of $15,000d. distributions to owners for the period totalled $15,000.43. A work sheet is a multiple column form that facilitates thea. identification of events.b. measurement process.c. preparation of financial statements.d. analysis process.44. Which of the following companies would be least likely to use a work sheet to facilitatethe adjustment process?a. Large company with numerous accountsb. Small company with numerous accountsc. All companies, since work sheets are required under generally acceptedaccounting principlesd. Small company with few accounts45. A work sheet can be thought of as a(n)a. permanent accounting record.b. optional device used by accountants.c. part of the general ledger.d. part of the journal.46. The account, Supplies, will appear in the following debit columns of the work sheet.a. Trial balanceb. Adjusted trial balancec. Balance sheetd. All of these47. When constructing a work sheet, accounts are often needed that are not listed in thetrial balance already entered on the work sheet from the ledger. Where should these additional accounts be shown on the work sheet?a. They should be inserted in alphabetical order into the trial balance accountsalready given.b. They should be inserted in chart of account order into the trial balance alreadygiven.c. They should be inserted on the lines immediately below the trial balance totals.d. They should not be inserted on the trial balance until the next accounting period.48. When using a work sheet, adjusting entries are journalizeda. after the work sheet is completed and before financial statements are prepared.b. before the adjustments are entered on to the work sheet.c. after the work sheet is completed and after financial statements have beenprepared.d. before the adjusted trial balance is extended to the proper financial statementcolumns.49. Closing entries are made for all accounts excepta. Revenuesb. Expensesc. Dividendsd. Common Stock50. Adjusting journal entries are prepared froma. source documents.b. the adjustment columns of the work sheet.c. the general ledger.d. last year's work sheet.51. The net income (or loss) for the perioda. is found by computing the difference between the income statement credit columnand the balance sheet credit column on the work sheet.b. cannot be found on the work sheet.c. is found by computing the difference between the income statement columns ofthe work sheet.d. is found by computing the difference between the trial balance totals and theadjusted trial balance totals.52. The work sheet does not showa. net income or loss for the period.b. revenue and expense account balances.c. the ending balance in the retained earnings account.d. the trial balance before adjustments.53. If the total debits exceed total credits in the balance sheet columns of the worksheet,retained earningsa. will increase because net income has occurred.b. will decrease because a net loss has occurred.c. is in error because a mistake has occurred.d. will not be affected.Use the following information for questions 54–55.The income statement and balance sheet columns of Pine Company's work sheet reflects the following totals:Income Statement Balance SheetDr. Cr. Dr. Cr.Totals $58,000 $45,000 $34,000 $47,00054. The net income (or loss) for the period isa. $45,000 income.b. $13,000 income.c. $13,000 loss.d. not determinable.55. To enter the net income (or loss) for the period into the above work sheet requires anentry to thea. income statement debit column and the balance sheet credit column.b. income statement credit column and to the balance sheet debit column.c. income statement debit column and the income statement credit column.d. balance sheet debit column and to the balance sheet credit column.56. Closing entries are necessary fora. permanent accounts only.b. temporary accounts only.c. both permanent and temporary accounts.d. permanent or real accounts only.57. Each of the following accounts is closed to Income Summary excepta. Expenses.b. Dividends.c. Revenues.d. All of these are closed to Income Summary.58. Closing entries are madea. in order to terminate the business as an operating entity.b. so th at all assets, liabilities, and stockholders’ equity accounts will have zerobalances when the next accounting period starts.c. in order to transfer net income (or loss) and dividend to retained earnings.d. so that financial statements can be prepared.Use the following information from the Income Statement for the month of June, 2006 of Delgado Enterprises to answer questions 59 – 63.Revenues $7,000Expenses:Wages Expense $2,000Advertising Expense 200Rent Expense 1,000Supplies Expense 300Insurance Expense 100Total expenses 3,600Net income $3,40059. The entry to close the revenue account includesa. a debit to Income Summary for $3,400.b. a credit to Income Summary for $3,400.c. a debit to Income Summary for $7,000.d. a credit to Income Summary for $7,000.60. The entry to close the expense accounts includesa. a debit to Income Summary for $3,400.b. a credit to Rent Expense for $1,000,c. a credit to Income Summary for $3,600.d. a debit to Wages Expense for $2,000.61. After the revenue and expense accounts have been closed, the balance in IncomeSummary will bea. $0.b. a debit balance of $3,400.c. a credit balance of $3,400.d. a credit balance of $7,000.62. The entry to close Income Summary to Retained Earnings includesa. a debit to Revenue for $7,000.b. credits to Expenses totalling $3,600.c. a credit to Income Summary for $3,400d. a credit to Retained Earnings for $3,400.63. At June 1, 2006, Delgado reported Retained Earnings of $35,000. The companypaid no dividends during June. At June 30, 2006, the company will report a Retained Earnings balance ofa. $35,000 credit.b. $42,000 credit.c. $38,400 credit.d. $31,600 credit.64. Which of the following is a true statement about closing the books of a corporation?a. Expenses are closed to the Expense Summary account.b. Only revenues are closed to the Income Summary account.c. Revenues and expenses are closed to the Income Summary account.d. Revenues, expenses, and the Dividend account are closed to the IncomeSummary account.Use the following information from the Income Statement for the year 2006 of NOLA Inc. to answer questions 65 – 71.Revenues $70,000Expenses:Wages Expense $45,000Advertising Expense 6,000Rent Expense 12,000Supplies Expense 6,000Utilities Expense 2,500Insurance Expense 2,000Total expenses 73,500Net income (loss) $(3,500)65. The entry to close the revenue account includesa. a debit to Income Summary for $3,500.b. a credit to Income Summary for $3,500.c. a debit to Revenues for $70,000.d. a credit to Revenues for $70,000.66. The entry to close the expense accounts includesa. a debit to Income Summary for $3,500.b. a credit to Income Summary $3,500,c. a debit to Income Summary for $73,500.d. a debit to Wages Expense for $2,500.67. After the revenue and expense accounts have been closed, the balance in IncomeSummary will bea. $0.b. a debit balance of $3,500.c. a credit balance of $3,500.d. a credit balance of $70,000.68. The entry to close Income Summary to Retained Earnings includesa. a debit to Revenue for $70,000.b. credits to Expenses totalling $73,500.c. a credit to Income Summary for $3,500d. a credit to Retained Earnings for $3,500.69. At January 1, 2006, NOLA reported Retained Earnings of $50,000. Dividends for theyear totalled $10,000. At December 31, 2006, the company will report a Retained Earnings balance ofa. $13,500 debit.b. $36,500 credit.c. $40,000 credit.d. $43,500 credit.70. After all closing entries have been posted, the Income Summary account will have abalance ofa. $0.b. $3,500 debit.c. $3,500 credit.d. $36,500 credit.71. After all closing entries have been posted the Revenue account will have a balance ofa. $0.b. $70,000 credit.c. $70,000 debit.d. $3,500 credit.72. The Income Summary account is an important account that is useda. during interim periods.b. in preparing adjusting entries.c. annually in preparing closing entries.d. annually in preparing correcting entries.73. The balance in the income summary account before it is closed will be equal toa. the net income or loss on the income statement.b. the beginning balance in the retained earnings account.c. the ending balance in the retained earnings account.d. zero.74.After closing entries are posted, the balance in the Retained Earnings account in the ledgerwill be equal toa. the beginning Retained Earnings reported on the owner's equity statement.b. the amount of the Retained Earnings reported on the balance sheet.c. zero.d. the net income for the period.75. A post-closing trial balance is prepareda. after closing entries have been journalized and posted.b. before closing entries have been journalized and posted.c. after closing entries have been journalized but before the entries are posted.d. before closing entries have been journalized but after the entries are posted.76. All of the following statements about the post-closing trial balance are correct except ita. shows that the accounting equation is in balance.b. provides evidence that the journalizing and posting of closing entries have beenproperly completed.c. contains only permanent accounts.d. proves that all transactions have been recorded.77. A post-closing trial balance will showa. only permanent account balances.b. only temporary account balances.c. zero balances for all accounts.d. the amount of net income (or loss) for the period.78. A post-closing trial balance should be prepareda. before closing entries are posted to the ledger accounts.b. after closing entries are posted to the ledger accounts.c. before adjusting entries are posted to the ledger accounts.d. only if an error in the accounts is detected.79. A post-closing trial balance will showa. zero balances for all accounts.b. zero balances for balance sheet accounts.c. only balance sheet accounts.d. only income statement accounts.80. The purpose of the post-closing trial balance is toa. prove that no mistakes were made.b. prove the equality of the balance sheet account balances that are carried forwardinto the next accounting period.c. prove the equality of the income statement account balances that are carriedforward into the next accounting period.d. list all the balance sheet accounts in alphabetical order for easy reference.81. The balances that appear on the post-closing trial balance will match thea. income statement account balances after adjustments.b. balance sheet account balances after closing entries.c. income statement account balances after closing entries.d. balance sheet account balances after adjustments.82. Which account listed below would be double ruled in the ledger as part of the closingprocess?a. Cashb. Common Stockc. Dividendsd. Accumulated Depreciation83. A double rule applied to accounts in the ledger during the closing process implies thata. the account is a temporary account.b. the account is a balance sheet account.c. the account balance is not zero.d. a mistake has been made, since double ruling is prescribed.84. The heading for a post-closing trial balance has a date line that is similar to the onefound ona. a balance sheet.b. an income statement.c. an owner's equity statement.d. the work sheet.85. Which one of the following is usually prepared only at the end of a company's annualaccounting period?a. Preparing financial statementsb. Journalizing and posting adjusting entriesc. Journalizing and posting closing entriesd. Preparing an adjusted trial balance86. The step in the accounting cycle that is performed on a periodic basis (i.e., monthly,quarterly) isa. analyzing transactions.b. journalizing and posting adjusting entries.c. preparing a post-closing trial balance.d. posting to ledger accounts.87. Which one of the following is an optional step in the accounting cycle of a businessenterprise?a. Analyze business transactionsb. Prepare a work sheetc. Prepare a trial balanced. Post to the ledger accounts88. The final step in the accounting cycle is to preparea. closing entries.b. financial statements.c. a post-closing trial balance.d. adjusting entries.89. Which of the following steps in the accounting cycle would not generally be performeddaily?a. Journalize transactionsb. Post to ledger accountsc. Prepare adjusting entriesd. Analyze business transactions90. Which of the following steps in the accounting cycle may be performed morefrequently than annually?a. Prepare a post-closing trial balanceb. Journalize closing entriesc. Post closing entriesd. Prepare a trial balance91. Which of the following depicts the proper sequence of steps in the accounting cycle?a. Journalize the transactions, analyze business transactions, prepare a trial balanceb. Prepare a trial balance, prepare financial statements, prepare adjusting entriesc. Prepare a trial balance, prepare adjusting entries, prepare financial statementsd. Prepare a trial balance, post to ledger accounts, post adjusting entries92. The two optional steps in the accounting cycle are preparinga. a post-closing trial balance and reversing entries.b. a work sheet and post-closing trial balances.c. reversing entries and a work sheet.d. an adjusted trial balance and a post-closing trial balance.93. The first required step in the accounting cycle isa. reversing entries.b. journalizing transactions in the book of original entry.c. analyzing transactions.d. posting transactions.94. Correcting entriesa. always affect at least one balance sheet account and one income statementaccount.b. affect income statement accounts only.c. affect balance sheet accounts only.d. may involve any combination of accounts in need of correction.95. Speedy Bike Company received a $740 check from a customer for the balance due.The transaction was erroneously recorded as a debit to Cash $470 and a credit to Service Revenue $470. The correcting entry isa. Debit Cash, $740; Credit Accounts Receivable, $740.b. Debit Cash, $270 and Accounts Receivable, $470; Credit Service Revenue, $740.c. Debit Cash, $270 and Service Revenue, $470; Credit Accounts Receivable, $740.d. Debit Accounts Receivable, $740; Credit Cash, $270 and Service Revenue, $470.96. If errors occur in the recording process, theya. should be corrected as adjustments at the end of the period.b. should be corrected as soon as they are discovered.c. should be corrected when preparing closing entries.d. cannot be corrected until the next accounting period.97. A correcting entrya. must involve one balance sheet account and one income statement account.b. is another name for a closing entry.c. may involve any combination of accounts.d. is a required step in the accounting cycle.98. An unacceptable way to make a correcting entry is toa. reverse the incorrect entry.b. erase the incorrect entry.c. compare the incorrect entry with the correct entry and make a correcting entry tocorrect the accounts.d. correct it immediately upon discovery.99. Cole Company paid the weekly payroll on January 2 by debiting Wages Expense for$40,000. The accountant preparing the payroll entry overlooked the fact that WagesExpense of $24,000 had been accrued at year end on December 31. The correctingentry isa. Wages Payable ............................................................................ 24,000Cash ................................................................................ 24,000b. Cash .......................................................................................... 16,000Wages Expense .............................................................. 16,000c. Wages Payable ............................................................................ 24,000Wages Expense .............................................................. 24,000d. Cash .......................................................................................... 24,000Wages Expense .............................................................. 24,000100. Tyler Company paid $630 on account to a creditor. The transaction was erroneously recorded as a debit to Cash of $360 and a credit to Accounts Receivable, $360. Thecorrecting entry isa. Accounts Payable (630)Cash (630)b. Accounts Receivable (360)Cash (360)c. Accounts Receivable (360)Accounts Payable (360)d. Accounts Receivable (360)Accounts Payable (630)Cash (990)101. A lawyer collected $860 of legal fees in advance. He erroneously debited Cash for $680 and credited Accounts Receivable for $680. The correcting entry isa. Cash (680)Accounts Receivable (180)Unearned Revenue (860)b. Cash (860)Service Revenue (860)c. Cash .............................................................................................180Accounts Receivable (680)Unearned Revenue (860)d. Cash (180)Accounts Receivable (180)102. All of the following are property, plant, and equipment excepta. supplies.b. machinery.c. land.d. buildings.Use the following information to answer questions 103-111.The following items are taken from the financial statements of Waters Company for the yearending 12/31/2006:Accounts payable $ 18,000Accounts receivable 11,000Accumulated depreciation – equipment 28,000Advertising expense 21,000Cash 15,000Common stock 90,000Depreciation expense 12,000Dividends 14,000Insurance expense 3,000Note payable, due 6/31/2007 70,000Prepaid insurance (12-month policy) 6,000Rent expense 17,000Retained earnings, 1/1/2006 12,000Salaries expense 32,000Service revenue 133,000Supplies 4,000Supplies expense 6,000Equipment 210,000103. What is the company’s net income for the year ending 12/31/2006?a. $133,000b. $42,000c. $28,000d. $12,000104. What is the balance that would be reported for Retained earnings at 12/31/2006?a. $12,000b. $40,000c. $42,000d. $56,000105. What are total current assets at 12/31/2006?a. $26,000b. $32,000c. $36,000d. $218,000106. What is the book value of the equipment at 12/31/2006?a. $238,000.b. $210,000c. $182,000d. $170,000107. What are total current liabililites at 12/31/2006?a. $18,000b. $70,000c. $88,000d. $0.108. What are total long-term liabilities at 12/31/2006?a. $0b. $70,000.c. $88,000d. $90,000109. What is total stockholders’ equity at 12/31/2006?a. $90,000.b. $102,000.c. $126,000.d. $130,000.110. The sub-classifications for assets on the company’s classified balance sheet would include all of the following except:a. Current Assetsb. Property, Plant and Equipmentc. Intangible Assetsd. All of the above would be included as sub-classifications.111. The current assets should be listed on the balance sheet in the following order:a. cash, accounts receivable, prepaid insurance, equipmentb. cash, prepaid insurance, supplies, accounts receivablec. cash, accounts receivable, prepaid insurance, suppliesd. equipment, supplies, prepaid insurance, accounts receivable, cash112. The operating cycle of a company is the average time that is required to go from cash toa. sales in producing revenues.b. cash in producing revenues.c. inventory in producing revenues.d. accounts receivable in producing revenues.113. On a classified balance sheet, current assets are customarily listeda. in alphabetical order.b. with the largest dollar amounts first.c. in the order of liquidity.d. in the order of acquisition.114. Intangible assets include all of the following except:a. Marketable securities.b. Patents.c. Copyrights.d. Goodwill.115. The relationship between current assets and current liabilities is important in evaluating a company'sa. profitability.b. liquidity.c. market value.d. accounting cycle.116. The most important information needed to determine if companies can pay their current obligations is thea. net income for this year.b. projected net income for next year.c. relationship between current assets and current liabilities.d. relationship between short-term and long-term liabilities.a117. A reversing entrya. reverses entries that were made in error.b. is the exact opposite of an adjusting entry made in a previous period.c. is made when a business disposes of an asset it previously purchased.d. is made when a company sustains a loss in one period and reverses the effectwith a profit in the next period.a118. If a company utilizes reversing entries, they willa. be made at the beginning of the next accounting period.b. not actually be posted to the general ledger accounts.c. be made before the post-closing trial balance.d. be part of the adjusting entry process.119. The steps in the preparation of a work sheet do not includea. analyzing documentary evidence.b. preparing a trial balance on the work sheet.c. entering the adjustments in the adjustment columns.d. entering adjusted balances in the adjusted trial balance columns.120. Balance sheet accounts are considered to bea. temporary owner's equity accounts.b. permanent accounts.c. capital accounts.d. nominal accounts.121. Income Summary has a credit balance of $12,000 in J. Tayler Co. after closing revenues and expenses. The entry to close Income Summary isa. credit Income Summary $12,000, debit Retained Earnings $12,000.b. credit Income Summary $12,000, debit Dividends $12,000.c. debit Income Summary $12,000, credit Dividends $12,000.d. debit Income Summary $12,000, credit Retained Earnings $12,000.122. The post-closing trial balance contains onlya. income statement accounts.b. balance sheet accounts.c. balance sheet and income statement accounts.d. income statement, balance sheet, and owner's equity statement accounts.123. Which of the following is an optional step in the accounting cycle?a. Adjusting entriesb. Closing entriesc. Correcting entriesd. Reversing entries124. Which one of the following statements concerning the accounting cycle is incorrect?a. The accounting cycle includes journalizing transactions and posting to ledgeraccounts.b. The accounting cycle includes only one optional step.c. The steps in the accounting cycle are performed in sequence.d. The steps in the accounting cycle are repeated in each accounting period.125. Correcting entries are madea. at the beginning of an accounting period.b. at the end of an accounting period.c. whenever an error is discovered.d. after closing entries.126. On September 23, Reese Company received a $350 check from Mike Moluf for services to be performed in the future. The bookkeeper for Reese Company incorrectly debited Cash for $350 and credited Accounts Receivable for $350. The amounts have been posted to the ledger. To correct this entry, the bookkeeper shoulda. debit Cash $350 and credit Unearned Service Revenue $350.b. debit Accounts Receivable $350 and credit Unearned Service Revenue $350.c. debit Accounts Receivable $350 and credit Cash $350.d. debit Accounts Receivable $350 and credit Service Revenue $350.127. Fifth Dimension Inc. reported a balance in Retained Earnings of $45,000 on its post-closing trial balance at 12/31/2006. The company earned net income of $30,000 and paid dividends of $5,000 during the year. The 12/31/2006 balance sheet will report Retained Earnings ofa. $40,000b. $45,000c. $70,000d. $75,000128. Current liabilitiesa. must reasonably be expected to be paid from existing current assets or throughthe creation of other current liabilities.b. are listed in the balance sheet in order of their expected maturity.c. must reasonably be expected to be paid within one year or the operating cycle,whichever is shorter.d. should not include long-term debt that is expected to be paid within the next year. a129. The use of reversing entriesa. is a required step in the accounting cycle.b. changes the amounts reported in the financial statements.c. simplifies the recording of subsequent transactions.d. is required for all adjusting entries.2.MATCHING1 Match the items below by entering the appropriate code letter in the space provided.A. Intangible assets F. Book valueB. Permanent accounts G. Current assetsC. Closing entries H. Operating cycleD. Income Summary I. Current liabilitiesE. Reversing entry J. Correcting entries____ 1. Obligations expected to be paid within one year or one operating cycle out of current assets.____ 2. The difference between the cost and the accumulated depreciaion of a depreciable asset.____ 3. Noncurrent assets that do not have physical substance____ 4. A temporary account used in the closing process.____ 5. Balance sheet accounts whose balances are carried forward to the next period.____ 6. The average length of time to go from cash to cash in producing revenue.____ 7. Entries to correct errors made in recording transactions.____ 8. The exact opposite of an adjusting entry made in a previous period.____ 9. Entries at the end of an accounting period to transfer the balances of temporary accounts to a stockholders’ account.____ 10. Resources which are expected to be realized in cash, sold, or consumed within one year of the balance sheet or the company's operating cycle,whichever is longer.。
