请教几道CMA官方题目

1. all of the following are affected when merchandise is purchased on credit except: a, total current assets; b, net working capital; c, total current liabilities; d, current ratio

答案选B，可是为什么不是A？merchandise应该不属于current asset里面啊， 应该在equipment里吧，那怎么会影响呢？

2. Shown below are beginning and ending balance for certain of Grimaldi Inc.'s accounts

Grimaldi's acid test ratio or quick ratio at the end of the year is :

a, 0.83; d, 1.52

答案是D， 怎么算的？

3. M company increased its allowance for uncollectable accounts. This adjustment will

a, increase the acid test ratio; b, increase working capital; c, reduct debt-to-asset ratio; d, reduce the current ratio

答案选D。其实如果这个allowance增加了，会影响到什么？具体的会计记录是怎么样的？我以为是减少了current liability，可是不清楚具体这个会是怎么记录。。。。

4. when a fixed asset is sold for less than book value, which one of the following will decrease?

a, total current assets; b, current ratio; c, net profit; d, net working capital

答案选C。请教一下这种情况的会计记录是怎么样的？贷方Asset，借方是cash和什么？

先谢谢了！

第一题，

If we purchase mechandise on account

Dr. Inventory 100

Cr. ayables  100

Total current assets have been changed

第二题

(62+35+47)/(84+11)=1.52

第三题

Dr. Allowance 100

Cr. AR        100

If allowance is increased

Dr. Allowance 200

Cr. AR        200

On balance sheet, AR and allowance are listed as following

AR

minus: allowance

加一下，你就明白了