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【单选题】
An investor receives a cash dividend from a long-term available-for-sale investment. Which journal entry is required?
A.
a debit to Cash and a credit to Dividend Revenue
B.
a debit to Cash and a credit to Interest Revenue
C.
a debit to Cash and credit to Investment in Available-for-Sale Securities
D.
a debit to Cash and credit to Interest Receivable
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举一反三
【单选题】When a company receives a cash dividend from a trading security, the journal entry includes:
A.
a debit to dividend revenue and credit to cash
B.
a debit to cash and credit to trading investment
C.
a debit to cash and credit to dividend revenue
D.
none of the above
【单选题】A company declared and paid dividends of $500. In transaction analysis, how does this transaction affect the accounting equation?
A.
Add $500 to Revenue account and add $500 to Cash account.
B.
Add $500 to Dividends account and add $500 to Accounts Receivable account.
C.
Subtract $500 from Retained Earnings account and subtract $500 from Cash account.
D.
Add $500 to Dividend Expense account and subtract $500 from Cash account.
【单选题】Paying employees salary will lead to______________.
A.
an increase in Salary Expense and a decrease in Cash
B.
a debit to Sales Revenue and a credit to Dividend
相关题目：
【单选题】When a company receives a cash dividend from a trading security, the journal entry includes:
A.
a debit to dividend revenue and credit to cash
B.
a debit to cash and credit to trading investment
C.
a debit to cash and credit to dividend revenue
D.
none of the above
【单选题】A company declared and paid dividends of $500. In transaction analysis, how does this transaction affect the accounting equation?
A.
Add $500 to Revenue account and add $500 to Cash account.
B.
Add $500 to Dividends account and add $500 to Accounts Receivable account.
C.
Subtract $500 from Retained Earnings account and subtract $500 from Cash account.
D.
Add $500 to Dividend Expense account and subtract $500 from Cash account.
【单选题】Paying employees salary will lead to______________.
A.
an increase in Salary Expense and a decrease in Cash
B.
a debit to Sales Revenue and a credit to Dividend
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