7.1 总结

How many credit card purchases were made during this period? One Three Four 在此期间进行了多少次信用卡购物？ 一 三 四

There is one credit card transaction in the sample general ledger during this period on 12/03 for the purchase of sprinkler heads. 2003 年 12 月这一时期，样本总账中有一笔信用卡交易用于购买喷头。

When Craig sells mulch, the sales revenue appears as credit on his business's books. What does this mean? A credit is a decrease in assets or expenses or an increase in liabilities, owner's equity or revenue. A credit is an increase in assets or expenses or a decrease in liabilities, owner's equity or revenue. A credit is an owner's stake in the company, how much she has invested or withdrawn.

当克雷格销售覆盖物时，销售收入在他的企业账簿上显示为贷方。 这是什么意思？

When Craig, the owner of a landscaping business, buys equipment, the purchase appears as a debit on his business's balance sheet. What does this mean? A debit is a decrease in assets or expenses or an increase in liabilities, owner's equity or revenue. A debit is an increase in assets or expenses or a decrease in liabilities, owner's equity or revenue. A debit is an owner's stake in the company, how much she has invested or withdrawn.

当克雷格（Craig）是一家园林绿化企业的老板时，购买设备时，该购买行为会在其企业的资产负债表上显示为借方。 这是什么意思？

After looking at the income statement, which of the following accurately describes the service revenue for the period? Sales from service revenue total $12,522.64 Sales from service revenue total $13,032.64 Sales from service revenue total $7,838.55

查看损益表后，以下哪一项准确描述了该期间的服务收入？ 服务收入销售额总计 12,522.64 美元 服务收入销售额总计 13,032.64 美元 服务收入销售额总计 7,838.55 美元

lncome earned through business, gross proceeds or sales. Revenue

通过业务、总收益或销售赚取的收入

Other than the transaction journal, what is another place that we can view the individual transactions that Craig has made? Statement of cash flows Income statement General ledger

除了交易日志之外，还有什么地方可以查看 Craig 进行的单笔交易呢？ 现金流量表 收入证明 总账

Which section includes the account for the credit card purchases for the period? Net cash provided by investing activities Net cash provided by operating activities Net cash provided by financing activities

哪个部分包括该期间信用卡购物的帐户？ 投资活动提供的净现金 经营活动提供的现金净额 融资活动提供的现金净额

Anything a business owns of value, or a resource of value, that has the potential to be transformed into cash. Asset

企业拥有的任何有价值的东西或有价值的资源都有可能转化为现金。 资产

Which section will the credit card transaction be shown on the balance sheet? Total assets Total liabilities Total equity

信用卡交易将显示在资产负债表的哪个部分？ 总资产 负债总额 总股本

Craig considers the investment in the business he owns as equity. What does this mean? Equity is a decrease in assets or expenses or an increase in liabilities, owner's equity or revenue. Equity is an increase in assets or expenses or a decrease in liabilities, owner's equity or revenue. Equity is an owner's stake in the company, how much the owner has invested into the business or withdrawn from the business over time.

克雷格将他所拥有的企业的投资视为股权。 这是什么意思？

Which type of account is accounts receivable? Asset Liability Equity

应收账款属于什么类型的账户？ 资产 责任 公平