请教几道CMA官方题目

Vannie

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

	1-Jan	31-Dec
cash	48	62
marketable securities	42	35
accounts receivable	68	47
inventory	125	138
plant, equipment	325	424
accounts payable	32	84
accrued liabilities	14	11
7% bonds payable	95	77

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！

zq1024

第一题，

If we purchase mechandise on account

Dr. Inventory 100

Cr. ayables  100

Total current assets have been changed

zq1024

第二题

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

zq1024

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