CTAL_TM_001 Practice Questions

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NEW QUESTION: 1
At the end of an accounting period, each expense that has been incurred but not yet paid should be recorded as ________.
A. a reversing entry
B. an adjusting entry
C. an opening entry
D. a closing entry
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Expenses should be recognized in the period in which they are incurred. In order to be consistent with the matching principle, an adjusting entry must be made to record the expense, regardless of whether it has been paid.

NEW QUESTION: 2
A user can download some applications over mobile, but not all. Why is the user having this issue?
A. Mobile network is disabled
B. Use Wi-Fi' is enabled
C. Application is over 25MB
D. Application is over 50MB
Answer: D

NEW QUESTION: 3
取引銀行は2つあります。各取引銀行には3つの銀行口座があります。顧客が勘定体系に作成するG / L勘定はいくつ推奨されますか？
A. 6-取引銀行と銀行口座の組み合わせごとに1つ
B. 3-各銀行口座に1つ
C. すべての投稿に1つ
D. 2-各取引銀行に1つ
Answer: A