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【单选题】
A company recorded 2 days of accrued salaries of $1,400 for its employees on January 31. On February 9, it paid its employees $7,000 for these accrued salaries and for other salaries earned through February 9. The January 31 and February 9 journal entries are:
A.
1/31 Salaries Expense ………………………… 1,400 Salaries Payable …………................ 1,400 2/9 Salaries Payable …………………………. 7,000 Salaries Expense ………………………… 1,400 Cash..………………………………… 7,000
B.
1/31 Salaries Payable ………………………….. 1,400 Salaries Expense……………………... 1,400 2/9 Salaries Expense………………………….. 5,600 Salaries Payable…………………………... 1,400 Cash…………………………………... 7,000
C.
1/31 Salaries Expense………………………….. 1,400 Cash………………………………….. 1,400 2/9 Salaries Expense…………………………. 7,000 Cash…………………………………. 7,000
D.
1/31 Salaries Expense…………………………. 1,400 Salaries Payable……………………... 1,400 2/9 Salaries Expense………………………….. 7,000 Cash…………………………………... 7,000
E.
1/31 Salaries Expense…………………………. 1,400 Salaries Payable……………………… 1,400 2/9 Salaries Expense………………………….. 5,600 Salaries Payable…………………………... 1,400 Cash…………………………………... 7,000
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参考解析：
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A.
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B.
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C.
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D.
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【单选题】若有以下定义,则说法错误的是() int a=100,*p=&a;
A.
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B.
变量p经初始化，获得变量a的地址
C.
变量p只可以指向一个整型变量
D.
变量p的值为100