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2020年USCPA模擬題25：Financial
學(xué)習(xí)是個(gè)漫長(zhǎng)而艱辛的過(guò)程，呈得住艱辛，耐得住寂寞，唯有不變的堅(jiān)持，才讓我們一步步變成更優(yōu)秀的自己。信念和斗志宜聚，懈怠和悲觀宜散；我們的斗志因信念而燃起，不懈怠、不悲觀，落實(shí)每一個(gè)知識(shí)點(diǎn)。正保會(huì)計(jì)網(wǎng)校為大家整理了2020年USCPA模擬題25：Financial，希望大家利用好這些內(nèi)容。
Smith Co. has a checking account at Small Bank and an interest-bearing savings account at Big Bank. On December 31, Year 1, the bank reconciliations for Smith are as follows:
What amount should be classified as cash on Smith's balance sheet at December 31, Year 1?
A. $148,000
B. $151,000
C. $155,000
D. $156,000
【正確答案】c
【答案解析】
Explanation
Choice "C" is correct. The amount that should be classified as cash on Smith's balance sheet is the $155,000 book balance in the Big Bank account, which can be reconciled to the bank balance as follows: $155,000 (book balance) = $150,000 + $5,000 (adjusted bank balance) The $7,000 negative balance (overdraft) in the Small Bank account should be reported on the balance sheet as a current liability. Note that the Small Bank balance is reconciled as follows: ($7,000) (book balance) = $1,500 - $8,500 (adjusted bank balance)
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