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【单选题】

次の言葉の使い方として最も良いものを、一つ選びなさい。 ショック

A.
古い ショック がまだきいている。
B.
大きな事件を体験した ショック から立ち直れない。
C.
留守の間に泥棒が入ったことを知ったときは ショック した。
D.
近くに雷が落ちたため、エレベーターが ショック 中で動かない。
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举一反三

【单选题】An investor receives a cash dividend from a long-term available-for-sale investment. Which journal entry is required?

A.
a debit to Cash and a credit to Dividend Revenue
B.
a debit to Cash and a credit to Interest Revenue
C.
a debit to Cash and credit to Investment in Available-for-Sale Securities
D.
a debit to Cash and credit to Interest Receivable

【单选题】When a company receives a cash dividend from a trading security, the journal entry includes:

A.
a debit to dividend revenue and credit to cash
B.
a debit to cash and credit to trading investment
C.
a debit to cash and credit to dividend revenue
D.
none of the above

【单选题】A company declared and paid dividends of $500. In transaction analysis, how does this transaction affect the accounting equation?

A.
Add $500 to Revenue account and add $500 to Cash account.
B.
Add $500 to Dividends account and add $500 to Accounts Receivable account.
C.
Subtract $500 from Retained Earnings account and subtract $500 from Cash account.
D.
Add $500 to Dividend Expense account and subtract $500 from Cash account.

【单选题】Paying employees salary will lead to______________.

A.
an increase in Salary Expense and a decrease in Cash
B.
a debit to Sales Revenue and a credit to Dividend