中公财经

1.【答案】B。

解析：

The double entry to record the accrual in the accounts is：

DEBIT expenses (SPL) $50,000

CREDIT accruals (SOFP) $50,000

This reduces profit from $155,000 to $105,000 and the net asset position from $325,000 to $275,000.

知识点： Accrued income and deferred income

2.【答案】D。

解析：应付账款是企业欠供应商的欠款，是一种负债;应收账款是客户欠企业的钱款。

知识点：Definitions

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