Which of the following accounts is not closed?______.A、Supplies ExpenseB、Prepai

游客2025-06-20 5

问题 Which of the following accounts is not closed?______.

选项 A、Supplies Expense
B、Prepaid Insurance
C、Interest Revenue
D、Dividends

答案 B

解析答案为B项。会计期末结账时，通常要将收入、支出和股息红利等临时性账户的余额通过结账分录(closing entry)转入留存收益账户(Retained Earnings Account)。而预付保险费属于资产类，是永久性账户，在期末余额不结为零。故本题选B项。

转载请注明原文地址:https://www.tihaiku.com/zcyy/4126933.html

相关试题推荐

随机试题

最新回复(0)

Whichofthefollowingstatementsistrue?______.A、Anissueofpreferenceshares